2004-2005 with throttle by wire do not have a IAC. It is a part of the whole throttle assembly now.
Every open air filter kit I have ever seen has whistled at wide open or close to wide open throttle. Thus the reason the original filter had a silencer that went into the fender or front facia. When air moves at hi velocity through a restriction, a whooshing or whistling is going to happen. It may be minimized by design, but it can still be present.