On behalf of everyone who is like me, sensitive to low-frequency PWM flicker: please, for the love of god, please don’t use anything under 1kHz, with several kHz being preferred. 300-500Hz are readily noticeable to us (especially at low duty cycle) and is highly annoying and distracting.
With that said: as I understand it, the usual noise-making components are multilayer ceramic capacitors (piezo effect) and coils (inductors, transformers, etc; magnetostriction IIRC).
This is a reason why PWM frequencies in the “couple of kHz” range are fairly rare: it can easily lead to audible whine.
When I built the PWM dimmer I use at home, I designed it to be above 20kHz, and after component tolerances, it ended up at around 26kHz.
Unfortunately, thanks to switch mode power supplies, which sometimes whine on their own a bit, the interaction between the power supply’s switching and the PWM frequency can create audible beat frequencies and/or harmonics even if both the power supply’s switching frequency and the PWM frequency are both well outside the audible spectrum. You’ll have to test the combination.