Re: if a tree falls in a forest …
Yes it would make sound. Using word ‘does’ in question means it could automatically be a fact!
First part of question already tells us that there is something there, to be heard!
Regarding making sense part in the last, does not mean the sense will be made or even be lacking. ‘Sense’ most commonly depends on both parties.
1- One making sense. (we)
2- Other able to sense. (you) 
Hence the example of sense is different than hearing a **sound **in two ways,
1- Sound does not require to be heard to be called sound. it is a physical chracterstic, but ‘sense’ is not material or physical charactersitic.
(Not pertinent to the topic, but sound wave can be inaudible altogether if vibration is outside the range of ability to be heard)
2- Sound requires one factor ( its generation) but sense requires two factors.