A couple references I found from a separate subscription based service used by doctors:
https://pubmed.ncbi.nlm.nih.gov/7741667/
https://pubmed.ncbi.nlm.nih.gov/10772302/
Here is another couple of papers for you: "Tinnitus can also be evoked or modulated in some individuals by inputs from the somatosensory, somatomotor, and visual–motor systems following interactions with the auditory system.
6,
18–
21 This has led to the term “somatosensory modulation of tinnitus.”
18 These interactions can modulate the psychoacoustic attributes of tinnitus, such as loudness and pitch, in a temporary manner. Such modulations may occur immediately following stimuli such as forceful muscle contractions of the temporomandibular joint (TMJ), head and neck, and limbs;
20,
22,
23 vertical or horizontal eye movements;
24–
26 pressure application on myofascial trigger points;
27 cutaneous stimulation of the hands or fingertips;
28 electrical stimulation of the median nerve and hand;
29 finger movements
30; head rotation;
31 orofacial movements;
32 transcranial direct current stimulation;
33 and intracochlear electrical stimulation.
34 Somatosensory modulation of tinnitus may be elicited with or without concomitant somatic disorders.
18 When tinnitus appears to be preceded or strictly linked to an underlying somatic disorder and therefore related to problems of the musculoskeletal system rather than of the ear, the term “somatic tinnitus” or “somatosensory tinnitus” has been proposed.
20"
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5536427/
"A new tinnitus syndrome is described: high-pitched, cardiac-synchronous tinnitus, whose pulsations are suppressed by strong contractions or compressions of the neck and jaw muscles (somatic testing). 14 cases, 6 non-lateralized and 8 unilateral, are reported. In the non-lateralized cases, onset was bilateral. In the one intermittent case, while her tinnitus was absent her pulsatile tinnitus could be induced by somatic testing. No etiology was found from physical examination, imaging, or ancillary testing. Because these cases of pulsatile tinnitus can be both induced and suppressed by activation of the somatosensory system of the head or upper lateral neck, we propose that this syndrome is occurring from (a) cardiac synchronous somatosensory activation of the central auditory pathway or (b) failure of the somatosensory-auditory central nervous system interactions to suppress cardiac somatosounds.
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4134893/
ETA - and physical therapy helping tinnitus -
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9351917/
ETA2: I'm not going to keep listing studies, but I went through Pubmed and there are many studies showing positive results for tinnitus with acupuncture.
Who cares why it works as long as it works!
