I think we are missing the point with the IAC noise.
The IAC valve opens/closes a port between the two chambers. It does not throttle the amount of air that comes through the filter that is making the noise. That little filter is just a vent for the electrical solenoid. The solenoid is connected to the valve by a shaft that is supposed to have a seal on it. This seal prevents the engine vacuum sucking through the solenoid housing. When the seal dies, you will get air passing through the "vent" filter, through the solenoid, and into the engine. The whistle is from air velocity in the solenoid "vent."
What I'm getting at is that the proper "quick fix" might be to block the hole rather than enlarging it (by removing the filter media). I'm not sure which port is which, but if the port on the solenoid end is the engine intake port (which I suspect it is due to the vacuum leak you are hearing) you are effectively bypassing the IAC by openning up the hole.
Hope this helps!
gerry