He hears Barbossa's words, even takes note of the tone of his voice, but at the same time the Spaniard's speech seems to ring at a distance through the roaring in his own ears.

It's the sound of the waves crashing on the beach mixed with the shrieking of the feasting gulls-- and with other, older noises.

(hello beastie)

Jack can almost hear the creaking of the Pearl's masts under the weight of the kraken's tentacles, the shattering of wood and the rushing of water after it.

(time's run out)

All three of them here on this little corner of beach have died before, the two men as well as the creature that was never human, but only one of their tales is truly done-- and it's that of the rotting corpse before them.

Jack Sparrow lowers his eyes, and says nothing.