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I, too, think they hear very well. Perhaps not to the mystical degree that some folks claim they can, but no doubt very well. As for whispering and such, and having them ignore certain sounds, I think they most often hear those sounds but do not interpret them as being something they need to be alarmed by,...or as Ronnie (guesswho) put it, "they hear better than they listen". Pretty much sums it up. I'll guarantee, however, that if you whisper at them and then shoot at them enough times, they will learn to skeedaddle the next time you whisper at them.
They don't listen very well at all. I always tell them don't put your head up. You would think they would "learn" not to do that.
As far as a loud whisper at 40 yards, I don't know? Turkey Hunting is a One Man Game, you know.