Yep. My FLHXS also has the first gear whine. Dealer says its normal. The dealer also said it was normal to have problems shifting into first. (Just let the clutch out a little).
its the helical cut gears that are your 1st gear. That's why they whine
It's the opposite. First gear is straight cut (spur), the rest are helical*. Helical gears are quieter than straight cut but impart side loading (lateral thrust) on the shafts. Spur gears are capable of greater loads like moving a heavy motorcycle from a dead stop.
*Some years of HD transmissions have a spur gear for 5th. HD changed that when customers complained about the noise.