**Core Concept**
The Organ of Corti is a critical structure within the cochlea responsible for sound processing and transmission to the auditory nerve. The outer hair cells play a pivotal role in amplifying sound vibrations, whereas the inner hair cells transmit these signals to the nervous system. The vulnerability of specific cells to noise-induced damage is essential for understanding the pathophysiology of hearing loss.

**Why the Correct Answer is Right**
Outer hair cells are susceptible to noise-induced damage due to their unique structure and function. These cells contain a high concentration of myosin motors, which facilitate rapid length changes in response to sound vibrations. However, this process also renders them more vulnerable to mechanical stress, particularly in the presence of intense noise. Prolonged exposure to loud sounds can lead to outer hair cell damage, resulting in permanent hearing loss. This is because the outer hair cells are responsible for amplifying sound vibrations, and their destruction disrupts the normal functioning of the auditory system.

**Why Each Wrong Option is Incorrect**
**Option A:** Inner hair cells, while essential for sound transmission, are less susceptible to noise-induced damage compared to outer hair cells. Their primary function is to convert sound vibrations into electrical signals, which are then transmitted to the auditory nerve.

**Option C:** Deiter's cells, also known as phalangeal cells, are involved in the mechanotransduction process and play a supporting role in the function of outer hair cells. While they are not directly responsible for sound amplification, their dysfunction can contribute to hearing loss.

**Option D:** Cells of Hensen, also known as the inner phalangeal cells, are involved in the mechanotransduction process and are located near the inner hair cells. They are not directly susceptible to noise-induced damage and are not primarily responsible for sound amplification.

**Clinical Pearl / High-Yield Fact**
The vulnerability of outer hair cells to noise-induced damage highlights the importance of protecting hearing in high-risk environments, such as construction sites or music venues. Prolonged exposure to loud sounds can lead to permanent hearing loss, emphasizing the need for proper hearing protection and regular auditory assessments.

**✓ Correct Answer: B. Outer hair cells**