I don’t know if I have the shitty fan (I don’t think I’ll ever know) but there sure is coil whine.
Remember the decibel scale is logarithmic, so a difference of 2dB means one is producing twice the energy as they other. Also I was testing 200w games, namely Astro’s Playroom, Miles Morales and Gears 5, I had both machines running the above games in a quiet room, and when I shut down the PS5, the room immediately became quieter and my ears took a while to adjust to notice the XSX’s fan noise.
(Somehow Astro’s Playroom causes worse coil whine than Miles Morales.)
I have to repeat this a third time: I’m only comparing, in normal usage where there will be ambient noise and game audio, both consoles are excellent acoustics wise.