Someone have tried this new soprano whistle made by Merlin?
I stumbled across this whistle on the internet a couple of weeks ago, but I couldn’t find a single review of it anywhere - and I looked. Not to say there isn’t one out there, I just didn’t find it. I like the larger hole size and configuration, it looks to have a wide bore, but the delrin tuning section is a bit unattractive IMO - maybe it’s nicer in person, the red background kinda swallows this whistle in the picture on their website, might make it look fatter than it really is. It’s more expensive than a Syn too (80USD+ship). Despite that, it is always interesting to check out a new whistle…but I’m not willing to drop yet another C-note just to satisfy my curiosity…yet. Good thing they didn’t have more/better pictures of it, or my wife would be rounding up friends and family for an intervention right about now…
I got this whistle through the post the other day. A lot pricier than the Tony Dixon that used to be my mainstay D whistle, but worth it. The E and D holes are surprisingly large, but it’s no great shakes to get used to them. Main difference I’ve noticed is that you have to blow a fair bit harder than other whistles I’ve used (the aforementioned Dixons, Generations, Susatos etc.) otherwise you get embarrassing squeeks and farts when you hit (or fail to hit) the top A’s and B’s. Once you master the need for more lung-power, you can get a lovely tone from it. Because the lungs are working harder, you can inflect the tone with vibrato in a way that might be trickier on whistles that need less puff. The Merlin’s loud, too. Jeez is it loud! The busker’s choice.
So yeah, you get what you pay for. Good whistle.
I would expect the D hole on a D whistle to be the largest since it is generally the bore diameter at the distal end of the whistle. 
If you are referring to the bottom two tone holes, let’s call them B2 and B3, they would sound the notes F# for the B2 hole (second from the bottom) and E for the B3 hole (first hole from the bottom). B2, the F# vent, does look quite generous.
Feadoggie