Yes, that is a theory.
Not a very well supported theory but a theory nonetheless!
I saw a specialist a while ago and she explained to me a better theory of why we have tinnitus.
Basically, we have the hair cells in our ears, when sound passes through them they get bent and send a chemical to our brain that processes sound. When those hair cells are damaged by loud sounds they break or stay bent which sends the chemical to our brain that processes sound. However, we experience anxiety because we hear a noise that has no point of origin and our brain cannot figure out where this is coming from. Basically, TRT focuses on training yourself to let go of this noise and allowing it to exist without letting it bother you.
Now, this theory may be true in some instances, I find it hard to believe for everybody this is the case. I know that tinnitus can come about through many different ways; for instance someone can have a bad ear infection and be left with tinnitus.
My mom said she was in the recovery room after giving birth and when the air conditioning went off, her ear did too.
My friend's mom said that she got into a really horrible car accident and her ears were ringing constantly for 2 years and one day it just went away - so this can happen for some people!
1 brother said he was walking and he heard a boom! out of nowhere and he has a deep tinnitus sound.
Mine, I wasn't doing anything in particular and I suddenly woke up one morning with ringing in my ears.
I guess it's just how life rolls sometimes
Ricardo