Hi, first of all you shouldnt of sea foam a 2005 acura tl ( I highly doubt that new of a vehicle is gona need it. The spark plug was a definately plus considering you might be around 100k.
Have you try to isolate the whisling noise?
The whisling can be a powersteering belt thats starting to crack due to HOT AND COLD temps.
Even old powersteering can cause whisling noise.
If you havnt done a PS flush since owning the car, then I would start with the power steering flush. And have the belt inspected at the same time.
Hope this helps,
JL
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Sunday, June 6th, 2010 AT 6:48 PM