This is an original theory involving gravity,anatomy, and psychology. The roots of the theory come from numerous old saying's and my own observations that overthinking makes your head spin. Why and how should thinking be related to your balance system?
My theory is that the human balance system, the vestibular, is closely related to the sub-conscious. Vibrating from the vestibular travels down to the adjacent cochlea causing the whistling. Other things cause whistling in the ear. Tinnitis being a big one. I've imagined that an elastic diaphragm microphone could be placed directly in the ears and the possibility of recording some sort of discernible language from the characteristics of the readings, a language perhaps similar to dream symbology. One can observe a change in the whistling in the ear as they fall asleep, or into the subconscious world. Gravity waves could carry messages between two parties that are received by the vestibular, amplified, and cause a whistling. This may be completely involuntary.This, true or not, does not prevent a person's own mind from imagining a completely made up situation that they attribute to the whistling to the point where dreams, hallucinations, and ear whistling occur in accordance with the imagination.