>tinitus sure as hell isn't my friend.

what the author is advocating for "befriending tinnitus" is a well established form of therapy (Acceptance and Commitment/ACT), it's generally very effective because avoidance or compensatory behavior ("trying to make the tinnitus go away / distract myself") is teaching the brain that tinnitus is a problem and is only going to increase the kind of alertness that leads people to focus on their tinnitus. It's the same way with insomnia, people who try to produce sleep efforts tend to worsen their insomnia, you need to befriend being awake.

There's a big psychological component to tinnitus that sustains itself because people view tinnitus as a problem, that's often larger than the physical impairment.