The first machine I received in the middle of december. The replacement came early January - still with loud fan. The third I got in the end of January - and it also has the problem.
However - I've heard two base models of the 27 inch, which were silent, and the air coming out from behind wasn't as powerful as the model I have. So I support the more demanding models might have more air ventilation/fans coming out causing them to sound louder in the thin design.
I'm currently considering whether I should keep my 3rd replacement, or try getting the base model. I have spoken with Apple support many times -they have all confirmed they should be silent. However - since the machines are still new, I doubt they have much knowledge regarding whether it's normal behavior or not. I can only compare to the previous generations.