garryr,
Historically there have been reports of whining noises in Kubota BX and B series HST tractors - there are fewer complaints of whining in the larger L or M models. While the whining noise can be a nuisance, it is not believed to affect performance or life of the machine.
I recently dismantled my L48 HST because it had weak reverse -
(story here). It had never made whining noises in any gear range H-M-L, in forward or reverse. In general whining noises are not common with the L48. However I also believe that whining noises are present in some gear-driven machines and are
not necessarily a sign of present or future trouble. Since in your case the noise is only in middle-range forward, its likely being set off by harmless harmonics of gear tooth surfaces in the drive line. If you took it all apart (big job) and examined everything you might not find any clear evidence that explains the noise.
My first Kubota L345 made a groaning noise in first gear that sounded like trouble. The dealer took it all apart and found nothing. Back together it made that sound for years, never more, never less. Sometimes there isn't an answer, or a big need for one. Take care, Dick B.
p.s. Except for one extra case bolt, the HST in your L48 is the same assembly used in your L3010. The L48 is a lot heavier so the HST in the L3010 sees much lower forces and has an easier life (see linked thread above).