[Traubenfuchs]

No, tinnitus beyond the cochlea, beyond the hearing nerve even, in some part of the audio processing brain tissue.

Cutting the hearing nerve does not cure tinnitus.

It develops due to a destruction of hearing cells that leads the brain to upregulate gain to catch a weak/absent signal, when the deprivation pattern is just right. (no tinnitus develops when the hearinf nerve is cut -> deprivation pattern matters)