It doesn't thankfully. When you hear tinnitus in your sleep, it's the memory of it, not actual tinnitus. That's why it's so variant in volume.
Tinnitus Talk Support Forum
In the beginning I often had T in my dreams, and in them I was subjected to loud noise that made it worse, a real nightmare about T.....now I don't dream about it anymore.....so thankfully I have "silence" in my dreams now......The one place I can get relief :/