In Surly Squirrel (2005), the original short film about of the rivalry between Raccoon & his followers against Surly & Buddy, Raccoon's team are depicted as the "good" side. In this feature length remake, this is reversed.
The dog whistle is treated like it's painful for the dog to hear, but not any other of animals. Actually, a dog whistle would be just as painful for the squirrels to hear, because their hearing range is within the frequency of a dog whistle.