I will say that I think pornography and masterbation short-circuit, in a unheathy way, what should be a more pyschologically/physically involved proccss.
That being said, I think people who get tinnitus in the first place, or have it exacerbated by excessive indulgence in said activity, are probably being effected most by the anxiety that is inducing such compulsive behavior.
But then again, in all sexual activity there are intense changes in circulation and brain activity, which can be a culprit in changes of T. But these are probably more mild and temporary than the changes caused by anxiety.