No, it does not. I will explain this bizzare conclusion
First, to pacify the scientists, yes, I understand that the laws of physics are more or less constant regardless of whether anyone is around or not. I do realize that a tree falling causes its fibers to stretch, snap, and create a tiny explosion that compresses and expands the air around it- rippling it outwards omni-directionally. And yes, an ear's tympanic cavity would detect these ripples, pass them through sensory neurons and be interpreted- for all intents and purposes, what we call sound.
However, the question is not whether these events take place, the question is clearly whether if no one is around to hear it- does it make a sound? You may be getting ahead of me with your own conflicting statements, already contradicting what I have not even said yet. Bear with me for just a little longer.
This is an exercise of philosophy, rather than of exact state. But that is not to say; all logic and reason should be discarded. Just take it for what it is- an event with no witness. I argue that such an event does not even happen without first hand experience. Even if we were to stroll through the forest after it has fallen and view the tree's remains scattered on the ground, and imagine as clear as our capacities would allow, the events that transpired- it still is not enough to say it has been heard.
Still, I cannot even fully envelope the feeling as a whole. I doubt this piece has made its point. So it will simply serve as a reminder to myself and those who can distance themselves from their immediate reality..