Do the Freemasons whistle for any spititual reasons?

No.

Edit; Freemasons whistle when they are in distress or to harass others. They will collectively whistle tunelessly and loudly when an individual who is undesirable to them is nearby. It symbolises the destruction of some one being targeted.

p. 233

"When the Principal Sojourner arrives at that part of the above reading which alludes to the Chaldees killing the young men with the sWord, the companions of the Chapter begin to make all sorts of queer and unearthly noises, such as rolling cannon-balls on the floor, clashing old sWords, shouting, groaning, whistling, stamping, throwing down benches, &c. This noise continues during the remainder of the reading, the object being to represent the siege and destruction of Jerusalem. During this confusion the three candidates are seized, thrown upon the floor, bound hand and foot, and carried bodily into the preparation-room, when the door is closed."