Tinnitus can be amplified by foods high in sodium, caffeine, sugar, and alcohol, which can disrupt blood circulation, increase blood pressure, or cause inflammation and nerve stimulation.
Common culprits include processed foods, alcohol, coffee, artificial sweeteners, and high-fat foods, which generally aggravate the condition.

I think being dehydrated can also amplify it.
As for the theory that is always there, but you can tune it out…. I don’t think it’s always there for me. In fact, I have often experienced occasions where it came on suddenly as a result of yawning, swallowing, stretching, blowing my nose or a change in altitude..
I can tune it out more or less by distracting myself - just as I can with anything.. but to say it’s always there is just wrong - at least in my case.