My thoughts , because mention of this has been made a lot recently , are that it has something to do with the pressure , dia , and gas velocities . That's probably not accurate in what I think I'm visualizing . When you pull the core out of a valve stem and the air bleeds off , baring any ice build up it will predictably and consistently whistle at between 35&32 psi through the standard 1/8" approximately automotive valve stem and it doesn't seem to make a difference whether it is long , short curved , metal or rubber , nor the volume of the tire behind it . Move up to the industrial 5/16" it happens around 60psi but in a very narrow window of maybe a half psi and is almost out of average hearing tones . Incidental testing , that means I drained a lot of tanks through open lines , suggested that a nominal smooth bore 1/4" air fitting goes through the whistle phase at around 90 psi and lasts about 5 psi . A 1/4 pipe open does it about 120 psi . Each of these are probably pretty close to 125 mph winds .
If we flip it around and compare the bark of a 300 BO , 357 , 454 , and 28 ga with with 200-230 gr /1/2 oz charges at 1200 fps MV the bark is going to be sharper as the hole gets smaller . .......at least it should .
Run them at the same pressure deferring to the shotguns 15 kpsi limit and the velocity will change and most likely in favor of the shotgun around 1450 fps the 454 will be around 950 the 357 probably 650 fps . The 300 though is going to be on the back side of that curve and probably back up closer to the 454 than the 357 . The super sonic crack make the 28 ga louder .
If we push for 1400 fps in all 4 ..... We're probably going to blow stuff up so give me a pass and let's use cal and not necessarily cartridge . Now we have higher pressure gas and more bang in small cal because of the gas crack and supersonic projectiles .
With the acceleration in 30 cal it's possible that what happens is there is a supersonic crack before or as the bullet exits , the bullet crack as it enters the unaccelerated air , and then the gas ejecta crack . Of course it's just .......it's whatever comes before a tested theory . In application 32 ACP and 32 long should be about the same and 32 H&R , 327 and 30 carb should be about the same . The 30 carb and 327 seem to be in a league of their own so maybe there's some substance ....... Maybe not .
The 30 Mauser and 7.62 Tok I would think be good examples also .
Its possible that the frequency of the of the resulting boom and adjoining shock wave are responsible for the perception of the more piercing sound .
All we need to test the above is a means to measure pressure , velocity , volume (db) , and frequency of the volume and test 100 rounds of 25-50 loads from 600-1600 fps in several calibers with one or two powders and see if the same results are the same at pressure points and velocity points with aerodynamically like bullets .