I've completed analysing the Mac Studio M2 (Max base, 64tb), recorded on an RE20 studio mic.
Compared to the first generation:
1) It is significantly quieter - I can barely hear it at all in my quiet office.
2) I've detected no whine.
The last sonically great high performance desktop was the iMac Pro 2017, the M2 now takes it's crown and is even better than it was. Subjectively, the noise when the fans spin up is very pleasant. I'm happy to say I would definitely recommend this one if you've been on the fence.
Thank you for taking the time to do the analysis, very reassuring. I have been looking to replace my 27” iMac for over a year, last year I purchased the studio display but then held off on the Gen 1 studio due to reports of loud fans / coil whine. Hopefully my new Studio Max arrives later today.