Update!
I can now pretty much rule out it being mechanical, I took the rocker cover off today, all clean and normal looking under there, checked and adjusted the tappets, checked the plugs - all normal and even ( also vacuumed a load of crap out of the spark plug holes, damn useful those Dysons

) and stuck it all back together - noise is still there
But im now convinced its an air leak somewhere, only trouble is pinpointing it, its sounds like it originates from under the inlet manifold area, but if I stand one side of the engine and it sounds like its coming from the other, go to the other side and the noise then sounds like its back on the side where I was before
When driving, if I decelerate in 4th from about 2.5k the noise is there right down to 1.5k, I only have to give the throttle the lightest touch and it stops.
So here's what im thinking, with the throttle fully shut off the engine is trying to draw air still but the butterfly causes the restriction. If the air can find an easier supply - like a knackered gasket - it will suck air through it, creating the whistle-like noise?
Its a long shot I guess but its driving me crazy - guess im gonna have to bite the financial bullet and replace all the gaskets on the inlet side
Thoughts anyone?