According to Osho, yes: the object is irrelevant—the listener’s quality of silent, egoless receptivity is everything. Whether hearing a Sufi master, a flute player, birds, or a waterfall, the same transformation can occur when listening becomes so deep that the listener disappears. In this non-doing, a vast silence opens, truth penetrates, and one harmonizes with the whole—the very essence Sufism seeks.
If you listen so quietly that your “me” fades, a flute, a bird, or any sound can give you the same God-experience Sufis seek.