I was just saying in another recent post that I wonder what that sound is like for them with their super hearing? Can their brain filter down the perceived sound level or does that bee sound like the neighbor mowing their lawn the second the sun rises?

And as for the owl itself, what does it think exactly is going to happen if you catch that bee? You still have a normal tongue and soft palette! With their breathing hole being at the back of their tongue, that could be quite dangerous.