Paquette et al (2017) reported a prospective study of 166 patients who had brain surgery involving removal of the medial temporal lobe. The prevalence of tinnitus increased from approximately from 10 to 20% post surgery. This study did not include a control -- a natural question would be -- suppose a different part of the brain were removed. One would also think that drilling of the skull from any source might increase tinnitus. We are presently dubious that the medial temporal lobe suppresses tinnitus.
Atherosclerosis. With age and buildup of cholesterol and other deposits, major blood vessels close to your middle and inner ear lose some of their elasticity — the ability to flex or expand slightly with each heartbeat. That causes blood flow to become more forceful, making it easier for your ear to detect the beats. You can generally hear this type of tinnitus in both ears.