Now I may be showing my ignorance here but,
Sound is caused by waves in the air that vibrate the eardrum. These vibrations are then registered by the brain as sound. I know that this is a simplistic description but am I generaly correct?
If I am, then can't water then be viewed as just another medium that the waves travel through? If the animal can sense these vibrations and then have its brain interpret those signals, couldn't that be termed as hearing?
The animals may not have an "eardrum" as we see it, but couldn't they have another way in sensing these vibrations? Being how "thick" water is and how well vibrations (sound) travel in it, maybe the animals entire body could be seen as an "eardrum".
Anyway, just some thoughts.
Cheers.