Will the sound of urine or water hitting the ground from a treestand attract deer? No idea.
I can't tell you to use it as a tactic, per se. But YES..........it can and has.
Was in a double stand with my boy bowhunting when he was about 10. I couldn't hold it any longer and made a 20 foot waterfall into the frosty leaves. It was loud. The sound of my leak was hardly done when a young buck came quickly, STRAIGHT to the bottom of our tree.
The sound of taking a leak out of a tree is very similar to the sound of a doe letting loose.
