By chance I may be wrong, but I am pretty sure this channel I watch on YouTube is a channel which is in the Lionel factories in China. Based on the background in the video I am pretty certain this is the Lionel Factory, but i am not totally sure. After watching the latest video of them testing the new B&O em1, I believe the whistle they have installed is not the one me personally and some others were hoping for. It is just the normal hooter style whistle. Hopefully the other em1 style engines don't have this whistle. You can also see some other of fantasy style em1's in the back.
Here is the video: