Does the same noise sound the same to two different people?

Well that is indeed quite a question. After all, different people tend to react differently to a given stimulus. One person may find a specific stimulus annoying or even outright disturbing can be both soothing and relaxing to another as it depends largely on the culture and upbringing of said persons. For instance, in many cultures, black has been widely associated with ideas like death and evil while in Japan and other North Asian cultures, they use white to symbolize death instead. That is why one kind of sound may symbolize two radically different ideas for two people depending on their culture. A bell tolling may mean a wedding for one person, but might actually be an alarm to another.

Also, take note that a person’s ear structure also figures largely with how one actually hears and perceives sound. While there are animals in the animal kingdom that only possess exposed eardrums to receive and process noise, humans have the distinct ear shape with the rest of the more important faculties placed within the head proper. This is so that noise hits the structures and is channeled into the eardrum instead of just letting random noise from all directions that can be found in more primitive animals. Also of note is the fact that the position of ears can also differ from person to person, leading one to perceive noise differently from others. The sensitivity of ears is also another significant factor and some are more likely to perceive subtle vibrations than others.