I think the point of the question "if a tree falls in the forest, what sound does it make?" is to make one realise that there are two simultaneous "streams of consciousness" occurring. One by which we experience our own consciousness, and another one which has it's own conscious, but it is separate.
An example. At this very instant in some place on earth there is a cow grazing in a field. At this moment I am typing on my computer but because our consciousness are separate, in essence I do not exist to the cow, and the cow does not exist to me. However it is a fact that we both exist. So to answer the question. If you see and experience a tree falling in the forest, that reality of the tree falling and you experiencing, means you hear the sound it makes. A roar, a big thump, whatever. But if you do not experience the tree falling, in essence the tree makes no sound, because for you the tree doesn't exist. If you realise that the tree exists despite this, you have reached a higher state of consciousness.
If I'm not mistaken this is a Bhuddist saying, and it is intended so that if one ponders over this point one will reach a higher state of consciousness by believing in God. For we cannot "experience" God, but it does not mean a God doesn't exist.