If you are confident it isn't the AC, then I won't comment further other than to say this.
There are no belts up front that would make the sound coincide with engine speed. The reason I suggested AC is that the flow of refrigerant in the AC system is related to the speed of the AC compressor. And the AC compressor is driven by a belt back in the engine compartment. The AC noise I mentioned in my car changed with engine speed until I turned the compressor off using the snowflake button.
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