I've heard of people bursting their eardrums there just duck-diving into a wave because of the sudden and severe change in pressure from imstantly being under that much water.
Probably not true, I don't have enough knowledge about these things to prove from a physics standpoint that it doesn't happen but I've watched tons of big wave surfers' interviews and podcasts where they were talking about what it's like to get wiped out and none of them mentioned it.
Immediate severe concussion however....
I believe it, I've had my eardrums go pfffzzzt from diving into much lighter waves