The excessive whine that I notice is when I step lightly on the brakes. I do hear the softer whine of the motor when accelerating, but that is not as loud as the regenerative braking noise.
Neither is this louder whine present when I am coasting (i.e. foot off the accelerator, but not on the brake). In this case too, the motor is acting as a generator but it is not as noisy.
I am speculating here, but during regenerative braking, the system must be engaging some additinal gearing which has the affect of (a) more rotations to the electric generator/motor as compared to coasting and (/B) slowing down the vehicle. Perhaps it is the additional gearing, or maybe it is the higher rpm of the generator that is responsible for the whine during braking?