Do you accept that the pressure waves exist, independent of human perception?
Yes, that is what I have been saying all along.
Do you accept that it is necessary for the pressure waves to be present in order for human perception to occur?
Yes, of course, but ear and brain must also be present for sound to occur. The pressure waves are detected by the ear (receptor) and brain (processor) and heard as the sound of "falling tree". But without ear and brain, there are only pressure waves, without them registering and processing as "falling tree" sound. IOW, there is no actualized sound until heard by ear and brain:
THE PHYSIOLOGY OF HEARING
The process of hearing begins with the occurrence of a sound. Sound is initiated when an event moves and causes a motion or vibration in air.
When this air movement stimulates the ear, a sound is heard.
In the human ear, a sound wave is transmitted through four separate mediums along the auditory system before a sound is perceived: in the outer ear—air, in the middle ear— mechanical, in the inner ear liquid and to the brain—neural.
Sound Transmission through the Outer Ear
Air transmitted sound waves are directed toward the delicate hearing mechanisms with the help of the outer ear, first by the pinna, which gently funnels sound waves into the ear canal, then by the ear canal.
Sound Transmission through the Middle Ear
When air movement strikes the tympanic membrane, the tympanic membrane or eardrum moves. At this point, the energy generated through a sound wave is transferred from a medium of air to that which is solid in the middle ear. The ossicular chain of the middle ear connects to the eardrum via the malleus, so that any motion of the eardrum sets the three little bones of the ossicular chain into motion.
Sound Transmission through the Inner Ear
The ossicular chain transfers energy from a solid medium to the fluid medium of the inner ear via the stapes. The stapes is attached to the oval window. Movement of the oval window creates motion in the cochlear fluid and along the Basilar membrane. Motion along the basilar membrane excites frequency specific areas of the Organ of Corti, which in turn stimulates a series of nerve endings.
Sound Transmission to the Brain
With the initiation of the nerve impulses, another change in medium occurs: from fluid to neural. Nerve impulses are relayed through the VIII C.N., through various nuclei along the auditory pathway to areas to the brain.
It is the brain that interprets the neural impulses and creates a thought, picture, or other recognized symbol.
Until the brain interprets the impulses, there is no sound.
http://www.workplaceintegra.com/hearing-articles/Ear-anatomy.html
Bottom line: sound is not sound until heard.