A most emphatic YES
Sound is defined as the "successive compression and rarefaction of the surrounding atmosphere." So, when the tree falls, it creates shock waves in the surrounding atmosphere. Sound has nothing whatsoever to do with anyone hearing it. It has everything to do with the condition of the atmosphere.
Of course, the corollary is, "If a man does something and there is no woman around, is it still a mistake"?
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What came first, the chicken or the egg?
The chicken
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Eric Stromberg