The whispers are a very cool and mysterious part of the show.
And I am always interested in finding out what was actually said.

But at the same time I kinda also view them as ancillary information.
I'm sure there have been some whispers that can be made out by just listening closely, but I think the majority of them have been layered, reversed, slowed down and altered in other ways. Without the internet and people with the knowhow and audio software to decoded them I would never be able to figure them all out on my own.

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Doctor playing golf. Woo, boy howdy, now I've heard everything. What's next, cop eating a donut?