Lots of theoretical and speculative possibilities here. Dr. Jastreboff feels that the issue is one of neurotransmittors being somewhat dependent on the amount sleep - especially REM sleep. I am partial to the views of Kevin Hogan in this particular regard. Hogan's approach focuses on the role of the reticular formation in increase of tinnitus perception after a nap. The reticular formation is a primitive structure in the brain stem. It's a "vital sign monitor". When you wake from a nap or from sleep, the RF checks to see whether or not you are alive! It looks for heartbeat, respirations, blood pressure, temperature - basic bodily signs. It does not care whether or not these signs are good or bad - just that they are present. Since tinnitus is part of "normal" body function in an individual with intrusive tinnitus, the RF checks to see whether or not tinnitus is present. If it doesn't find tinnitus, the RF seeks it with a vengeance - - especially in the post-nap state, when there has been inadequate REM sleep and when -therefore - the RF is already on "high alert" that something might not be quite right. Theoretically. it is this RF hyperactivity in seeking tinnitus, which it equates with life, results in temporarily markedly augmented tinnitus perception.
I recall early on that I was so concerned about the volume of my tinnitus ... I refused to nap. Then, after a while, I said, "Screw it. I love napping!" So I started napping again. Very liberating when you tell your tinnitus to step to the back of your bus - or better still, get the hell off the bus entirely!
Stephen Nagler