Welcome, Mel. I've made quite a few finger tops but I've never made a whistling top. Here's an idea that you might want to try and, perhaps, work out the kinks to see if it will work.
First, forget about the finger top style. I doubt that they'd ever turn fast enough to create a whistling affect.
I think a whistling top would be powered by a pull string (perhaps a string wound through a spindle that came off when the string was pulled fully through its course of travel) so that it could be rotated very fast.
Next I'd expect that I might turn the top in two pieces. One piece, the bottom, would simply be hollowed and finish up as a very thin shell. Then I'd turn the top portion (rough it out and hollow it too) before joining it to the bottom piece. Then I might drill a series of holes around its perimeter very near the outer edge or, perhaps, along the outer perimeter where the two pieces join. I'd probably use a brass tack or pin glued into the apex of the lower portion so that it would spin with less resistance.
Whatcha think?
My friend jerhall is always coming up with creative ideas. See - he's just posted one below. He's some kinda genius with these things.