Great points.

May be The centre of hearing in the brain Auditory Centre is closely related (located in proximity) to the Memory center and damage or death of cells in one center may cause damage to the other center.

Not exactly - the main auditory cortex is towards the outer part of the brain and the main structure related to memory (hippocampus) is much deeper but it is a good line of thought.

There may well be strong connections between the two that have an enhancing and reinforcing effect.