Yes, because vibrations are what causes sound and since the falling of the tree would cause a vibration, then yes, it does make a sound.
(vibrations; are; what causes sound) (the falling of the tree; would cause then; a vibration) Context(the falling of the tree would cause then,List([56, 109))):(it; does make; a sound)
the falling of the tree would cause then,List([56, 109))
vibrations the falling of the tree it
are would cause then does make
what causes sound
a vibration
a sound