From Helmholtz's decomposition,
$v=v_{\scriptscriptstyle IR} +v_{\scriptscriptstyle R} $
where $\nabla\times v_{IR} =0$ and $\nabla\cdot v_R=0$
when apply this to the linearized Navier-Stokes equation,
i, imaginary unit
k, reduced frequency
$\gamma$, square root of the Prandtl number
s, shear wave number
$\xi$, viscosity ratio
it splits into two equations, namely,
$iv_{\scriptscriptstyle IR}-{1\over s^2}({4\over 3}+\xi)\nabla^2v_{\scriptscriptstyle IR}=-{1\over k\gamma}\nabla p$
$iv_{\scriptscriptstyle R}-{1\over s^2} \nabla ^2v_{\scriptscriptstyle R}=0$
now, just consider the rotational velocity. Does the following system is over-determined? (3 components of $v_{\scriptscriptstyle R}$, 4 equations)
$\left\{\begin{array}{cols} iv_{\scriptscriptstyle R}-{1\over s^2} \nabla ^2v_{\scriptscriptstyle R}=0 \\ \nabla\cdot v_R=0 \end{array} \right. $