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Sigur Rós – Untitled 8 Lyrics 16 years ago
You're correct that it's the same sound, and it is the sound of a guitar amp being turned on (at the beginning) and of (at the end). Might not be able to identify it unless you've ever done this yourself, but that's what it is :)

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Sigur Rós – Salka Lyrics 16 years ago
This is one of my favorite Sigur Ros songs. For me, it's all about the final buildup, starting at about 5:05. From here it's like a massive climax. Jonsi just continues to sing higher and higher and higher, and the music swells and swells. And then at 5:36 he hits the climax, and it's just so beautiful. The immediate let down of the music and singing just underscores how powerful it really was.

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