Jastreboff's Tinnitus Retraining Therapy framework, developed in the 1990s, gave us a useful map. Tinnitus involves three brain systems: the auditory cortex that detects the sound, the limbic system that flags it as threatening, and the autonomic nervous system that prepares the body to respond.
When all three are coupled together, the loop reinforces itself. The cortex notices the sound, the limbic system tags it as danger, the body tenses, and the cortex notices it more.
Habituation is the opposite loop. The brain is brilliant at de-prioritising signals it has decided are not threatening. You stopped hearing the clock in your kitchen years ago. You can stop hearing tinnitus the same way — not by suppressing it, but by repeatedly telling your nervous system that this sound is not an emergency.
Every calm exposure is one rep. Sound enrichment and relaxation are not coping — they are the actual mechanism of recovery.