I have noticed this while bathing when soap foam went into my ears and it almost completely blocked the outside sound. This seems weird as soap foam is just all air with some liquid
I believe the bubbles create multiple air water air water transition steps.
Imagine being under water in a pool.
If some on the deck were to shoot a gun you would probably hear it. If you were to shoot a gun or scream loudly the person deck might not hear it well.
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