Some philosophical and Muʿtazilī accounts explain hearing and sight as knowledge of audible and visible objects instead of affirming two distinct attributes. The argument is that knowledge already encompasses every object, so additional attributes appear unnecessary.
The reply is that overlapping objects do not force two attributes to have identical meanings. Knowing an object and hearing or seeing it express different aspects. Affirming distinct hearing and sight attributes does not require created organs.
The dispute concerns the real distinction among the attributes, not whether anything is hidden from divine knowledge.