Is this center diff bearing noise?

06 Outback XT 5mt.

 

Based on what I've read, it's probably not center diff bearings, but I'm at a loss what exactly it is.

 

Wife calls me driving home the other night says the car is making a noise when she decelerates. stops making the noise when the clutch is in. doesn't seem to make it below about 20 mph. Is loudest in 2nd gear but you can hear it in 3rd and 4th and possibly 5th, but it is quiet. Does not seem to change while the car is turning.

 

I'd say with a very high certainty that it is not a wheel bearing or CV.

 

couple of other details; It's 100% stock, 105k miles on the car. I did change the fluid around 70k with extra-s. It has been difficult to get into 1st for a while now, even when stopped. I was also able to get he clutch to slip while I was driving it this week, although I had to hammer the shit out of it to do it. I'm pretty sure that It needs a clutch. I just dont want to do the clutch and then find out I need a trans too. If the trans is shot, well thats the way life goes.

 

I attached a video of the noise to hopefully help. I started in 1st shifted to 2nd, accelerated and then lifted and coasted to get it to make the noise. Please excuse the ghetto Go-pro. I just taped my phone to the steering wheel to get a good shot of the gauges while I was recording

 

You should ride in the back seat while she drives it. You can hear a lot from back there.