Difference between sound and hearing:(From wiki)
Sound is a mechanical wave that is an oscillation of pressure transmitted through a solid, liquid, or gas, composed of frequencies within the range of hearing. [1] Sound also travels through plasma.
Hearing, auditory perception, or audition [1] is the ability to perceive sound by detecting vibrations through an organ such as the ear. [2] It is one of the traditional five senses.
It would seem that the sound produced by a falling tree is not predicated upon one with hearing abilities being within earshot.
So I think the answer is yes it would make a sound or noise, however nobody would hear it.