It drives me bananas in a quiet room. It's been reported before unfortunately.
https://discussions.apple.com/thread/252979281
https://discussions.apple.com/thread/252793951
For me it's exactly as how others describe it. My guess is it has to do with PWM (Pulse Width Modulation) with regards to how the LED's of the display are dimmed. https://en.wikipedia.org/wiki/Pulse-width_modulation
There's a chance it'll fade over time or get louder, depending how Apple engineered the dimming circuit.
If you search back there are reports from 15 years ago about macbooks doing the same thing.
https://discussions.apple.com/thread/753424?answerId=3743196022#3743196022
Unfortunately it's kind of unavoidable unless Apple figures out another way to dim LED's. I guess it's good we're not listening to the CRT coil whine from fanless iMacs back in the day.