Perhaps this is too literal, but "hearing" is an auditory response to sound waves. I would say the falling of the tree creates sound waves irregardless of anyone or anything such as an animal, insect or even a tape recorder being around to "hear" them. "Hearing" is a perception of frequencies. If no one or nothing is around to perceive the sound waves, the sound waves still exist.
If a rocket still visible but leaving the earth's atmosphere explodes, it's a silent display to those watching it since it's beyond their auditory perception. Was it heard? No. Did it create sound waves? Yes.
I'm still stuck on the sound of one hand clapping, myself.
Chris L