I think it's more psychological, but why not both. The brain starts to stop thinking that its a threat, therefore you calm down , therefore you pay less attention to the sound. I used to think about T all the time everyday, now it's there only if I remind myself of it and if i get small spikes.
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For me it's very real, the days I don't have fluctuations and am only on baseline I don't think about my T at all, it's wonderful.
Habituation to fluctuating T is so much harder; it's like ignoring a hyperactive toddler vs. ignoring a chair.
My current coping strategy is to lie perfectly still so IT doesn't notice ME. Like playing dead to get a bully to get bored and walk away. It's totally backwards.