All I can say is when in low gear, there is a loud whining sound from transmission. I noticed today even in 2wd, first and second gear has the whining sound. Really loud in 4lo. Kind of like power steering noise with low fluid.
Check the transmission input shaft bearing, if its doing it in 2wd. It would have that whirring sound at idle as well. Had mine done recently and it was a hard one to catch!