I posted about this in a thread "Titled whirring sound on deceleration", but for convenience I'll post it here for you. Took the truck to my local dealer because I had a rattle that sounded like it was coming from under the truck in the back at about 900-1200 RPM. They said it sounded like it was coming from inside the exhaust. I was beyond the 3/36k bumper to bumper warranty and exhausts are explicitly excluded from the Ford ESP. Go figure. $1200 for the job. Long story short, I replaced just the stock muffler with a Flowmaster and indeed the noise is gone. Maybe this helps. Maybe not. Cost me less than $500 for the muffler and I swapped it out in my driveway one evening.