Just for the record, there is still one topic that has not been solved.
The whine noise of my PSU when the computer sleeps, or when I use hardware acceleration in Firefox 4 Beta or IE 9 Beta, or when I move or zoom in a picture using Windows photo-gallery or Windows Live photo-gallery. Further testing showed that my PSU doesn't make any noise under my old computer, and my old PSU (Corsair HX 620) does the same thing under my new computer (note that the GPU is the same between system. and I mean SAME - I switch it between systems). The only difference between both system is the motherboard.
So it kinda sucks... hidden my computer in the side the corner of my room under the table seams to create a barrier which hides the sleep whine issue, but not enough for the whine when I use hardware acceleration web browsers, or Windows photo gallery.
I know that probably their is no fix.. but I like to leave it there for Gigabyte to check it out on their next motheborards.