It is all an experience and experience is all interpreted by those who is beholding it with whichever instruments it is beholding with.
If we define "sound" as vibrations as many here have, then the tree fell in the forest and the forest did, indeed, have the effect of the vibrations pass through them, so long as we are defining "hearing" as the reception of those vibrations on some level, in some way.
Naturally, sound and hearing are both labels and language words used to define a concept and an experience. Naturally still are the multiple concepts we can append to that label. So, concurrently, the waves are produced and all of the environment is subject to those waves. Yet, nothing exists to interpret those waves as sound, and so it is not sound. It is waves.
The question was "If a tree falls in the forest and no one is around to hear it, does it make a sound?" I would say no. Sound is not the vibrations, the vibrations are interpreted as sound. Sound is the end state and sound is not produced when no such apparatuses exist to interpret the waves as sound.