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If you haven't pinpointed it by now my bet would be the alternator. Mine was whining bad because it had contaminants in it and needed to be rebuilt.
Did the whine noise changed tones when you push in the clutch? For example on my car the whine increases with RMPs and then when I push the clutch in the whine gets quieter down to an idle.
Well it sounds like its right near the front passenger firewall area. In other words if your sitting in the passenger seat its obvious it's right there. Sitting in the drivers seat you have to kinda lean over to get a better listen.