there's less brain activity happening the moment you wake up, which I suppose can play a role in how one is perceiving tinnitus in those first 15+ mins of waking up.
@Ryan Scott Mine is super quiet in the morning, it's only 3 here and it's still pretty tolerable right now. I do think high activity and caffeine make it louder.
@ZFire I think its the subconscious firing of neurons that start I guess as the brain is waking up. It's so weird how this hyperactivity in the auditory cortex goes in an alert state and never heals itself.