The sound we hear travels from the source of sound to our ears in the form of waves. During this process, the wave hit and bounce back on the nearby surfaces before reaching our eyes. As the bottle gets filled, the sound waves have lesser solid space to hit and bounce back. Some waves are absorbed by the water. Sound waves travel differently through water than when hitting a solid. This is why the sound changes as the bottle fills up.
A side note. Let the bottle overflow and listen to the sound and you will just hear only the water dripping and not the *shurrrrrr* sound because soundwaves no longer hit the inner sides of the bottle.
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