It may be the fan, but are you running a generator or alternator? Is it a whine or more of a squeak? VW Generators are notorious for dry rear (v-belt pulley end) bearings which squeak under even moderate acceleration. Only cure is to replace the bearing. If it's an alternator it may be whining from either a poor rear bearing or I have heard some whine when one of the diodes starts to fail, causing it to work a bit harder.
Lastly, pull the fan/generator mounting plate out (a clamp and four screws - leave the generator/fan attached and have it out in 30 minutes) and take a look at the fan itself, along with the inside of the housing, to make sure there isn't something foreign in there (like a leaf or some other debris) touching the fan as it spins, thus, causing the whine.
Let us know what you find........gn