One day I was taping up a box behind her and I pulled out a length of packing tape. It made that awful screeching noise and she was startled. It was a repeatable result. Her hearing was fine, she was just super chilled about noise in general. I found her limit with a roll of tape.
https://www.technologyreview.com/2008/10/23/217918/x-rays-ma...
I don't find it annoying, I quite like it. The only time I've experienced "ASMR" was from somebody peeling tape next to me.
I was surprised that it didn't make the sound. Probably because it's a little bit more flexible?