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My ULTRA came in yesterday and I can't hear any whine and to hear the fans I have to put my ear right to the case.
It was running 12.3 I grabbed the 12.4 patch and I think it did a firmware update and still no whine.
So far so good.
 
I’ve tried two. One Max 24 core which I returned just because I needed more than 512gb of storage and I didn’t want a machine that was (ever so slightly) slower than my 32 core Max 16”

That was like brand new. Same warranty apple care box inserts etc. The box just doesn’t have a nice photo.

I then got an Ultra 48C. Again like new, you wouldn’t be able to tell this thing was refurbished at all. It’s like brand-new. I will note for the curious though, I added a lot of 4K H-E-V, with effects and so forth. The 48 core ultra is may be at best 30% faster than my max laptop. I would not have purchased this full price if I didn’t get a deal. But for $3500 it’s not bad for an extra 30% jump over the similarly priced laptop.

Another plus is these things especially the ultra a backordered like two months, so definitely worth getting referred from Apple. I bought them before it’s a decent little deal you save a little money and you get things quick
 
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