Engine is 4 cylinder.  Transmission is automatic. Car has 70,000 miles.  All scheduled maintenance has been done, since new. 
  
When the noise first began (after timing a/c and p/s belts and pulleys were replaced by the non-dealer shop), I read blogs that said turning wheel back and forth several times would bleed power steering system.  I did that many times, with no benefit. 
  
I then read that the belt shroud mounting bracket had to be configured with slack around the bolt into power steering pump, or movement of the engine would cock the o-ring and  perpetually cause air to get in around the o-ring.  I checked that mounting. The shop that did the initial belt replacement had configured it rigidly. 
  
I had the Subaru dealer re-do the belt and pulley replacement (except timing belt), and replace the o-ring.  After that work the mounting bracket had the requisite slack. 
  
The worst of the noise was gone, but some remained.  After a few more months of the noise, with a follow-up to the dealer, I decided the pump was now ruined.  I had a brand new (not rebuilt) pump installed by the dealer.  All noise stopped.  This made me think all other accessories were be in sound condition and I was good to go. 
  
A couple days later I began hearing a low level whine, constant level, pitch increasing and decreasing with engine rpm.  I initially thought this to be a new issue . . . that a bearing in alternator or a/c compressor was failing.  Then a periodic howling began, such as I had heard before the pump replacement.  The howling had stopped for a while after the pump replacement.  I once again suspect the power steering system to be source of all noise. 
  
Sooberoo, you mention that "timing components" can cause a whine.  To which components do you refer?