ASUS GTX1080Ti Founders Edition, yes?
It's a "low-pitched" whine (to my ears), although your recording and my playback might not be reproducing the sound accurately. Seems a little too low to be fan bearing (and worn ball bearing tends to have more of a metallic "rattling" sound). And much too low to be coil whine. Is the fan imbalanced?
You might try different rpms. Sometimes (well, very rarely) a fan hits a "perfect" harmonic frequency which causes the fan (or other nearby things in the environment) to oscillate/vibrate at audible frequencies. Notching rpms up or down by just a couple percent can solve this.
Are you sure that noise is on the GPU card? Not on the CPU cooler (pump, it kinda sounds like) or on the PSU fan?
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