The reasoning: impedance matching and a mechanical frequency analyser
Middle ear: without it, ~99.9% of airborne energy would reflect at the air–fluid interface (~30 dB loss). Area ratio tympanic membrane:stapes footplate (~17:1) × ossicular lever (~1.3:1) → ~22× pressure gain (~25–30 dB). The round window allows fluid displacement. Eustachian tube equalises pressure. Acoustic (stapedial) reflex (VII; tensor tympani V) — latency ~40 ms, protects poorly against impulse noise.