The theory "A tree falling in a deserted forest does not generate pressure waves in the air" is a theory that makes falsifiable predictions.
I do not think anyone seriously believes it. If they did, you'd soon be able to convince them that the theory is false.
If you ever encounter someone proposing that theory, they're liable to be anticipating-as-if a tree falling in a deserted forest DOES generate pressure waves, and know perfectly well what the result of any of your proposed expirements will be. They'll do fast footwork to make up excuses as to why your suggested expirements are invalid or miss the point.
Taboo'ing is especially helpful when you find yourself arguing over definitions, and want to get at the heart of the difference in actual models of the world, rather than just the difference in labels. If there is any actual disagreement on expectations.