In regards to WILD, tinnitus is commonly used as either an anchor, or an indicator as to if you're falling into sleep. When your body enters sleep paralysis and you are listening to the ringing in your ears, you can hear a clear shift in the tone, and start to hear your heartbeat and breathing internally. This is known as 'real-time' hearing.
As a technique, tinnitus serves as an anchor just as your breathing, mantras, physical sensations, etc all can. It's just one of many ways to allow yourself to stay conscious and fall asleep at the same time

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