At the moment the part "4.5V Whistle Thin with Yellow Base" is not connected
to a single set in the bricklink catalog.
I now found this whistle for the second time in a set 138 that consists out of
the original parts.
This whistle produces a low pitched tone that is technically not compatible with
the electronic control block of set 118. For that reason I think it is safe
to say that the "4.5V Whistle thin with Yellow Base" Belongs to set 138.
Now please don't ask for proof with a sealed set. A sealed set 138 is a very
rare thing on its own. A sealed set 138 with this rare whistle in it might be
non existent
The volunteer admins are currently on break waiting for the status to be settled
with The Lego Group, so Russell is working alone right now. He's approving
new items and new inventories, but he isn't doing a lot of changes to old
inventories. I don't know what the timeline is, but you may have to wait
until Randy and Paul are back.