I love your question, because it makes one think about the answer. It's so easy to say 'yes' the tree makes a noise, but if someone doesn't hear it, who's to say it makes a noise.
I suppose we have to step back and be universal in our assessment of things and say that a heavy object when it falls through the pressure of gravity - or some such - will be capable of a large sound on contact with the ground.
I wonder what you would like to say here?
But hey...you have me thinking here and i'd say that is the object of your question - isn't it?