Whistling is often seen as a rude thing to do because it can be heard by a lot of people and it is intrusive, so someone who does it knowing that the other person doesn't like it is not respectful at all.
Consider the statement "My friend would not stop whistling even though she knows I can't stand it.". Is the statement "My friend is really respectful to keep whistling even though she knows I despise the sound." false? Yes/no/unknown