I think Neutral was saying that if the tree falls then it moves, so it makes noise, whether someone hears it or not. Of course, as you pointed out, the question has to do with relativity, as in, who hears it, and how does one know it made a noise if nobody heard it.
I'll try to modernize the saying though: I stand in one spot for ten minutes, then I move to another spot for 1 minute (during that one minute, nothing changes from when I was in the first spot), then I go back to the original spot. For all practical purposes imaginable, did I ever move? No, because it was as if I was still in the original spot. Nobody was there to record it. In fact, what I tell you of my supposed movement could be a lie. So, did I move or not?