If you ask someone if it makes a sound they can tell you it did, but in the end all there ever is is your own perception, and once you die its just gone. so i think there is nothing outside of our immediate perception
"Anyway, yes the tree makes noise. The vibrations that it makes, from the splitting of the bark and body of the tree at the bottom, to the tearing of the branches as it falls, to the crunch of the ground underneath, all make sound, weither someone's ears are there to interpret it or not. " those vibrations are only sounds because we have ears