In Win7 you get audio volume per process option when you click the speaker tray icon. So the OS does know the process source of audio
Since Chrome is multi-process I think it's easy to identify the noisy process.
Just an idea.
But anyway, major browsers (other than IE) -- even when tab per process -- only use a single Flash process for all tabs, so you cannot distinguish at the operating system level. Chrome is now able to show audio indicators because Flash is embedded via a new kind of plug-in (Pepper) which allows them to track it.
Yeah, you could look at which tabs were recently opened when sound started playing. But then once sound is playing, you won't be able to detect if another tab that plays sound was opened. And the sound might have come from a tab that had been open for awhile.
I've been thinking about dll interception stuff to make it work with flash, but I'm not sure if it can be done reliably.