I would like to second EdM's answer. Particularly, I would like to add some thoughts on their last comment about the paper's deficiencies.
As EdM already stated, it is easy to confirm that the provided data and p-values do not make sense in the way that they are reported by Ozbay et al. Maybe the data is actually extremely far from normality, and then a Mann-Whitney-Test, which does not care about the means, could provide the p-values reported. But this is unlikely, to say the least. Or maybe they actually run a more complex model, e.g. a multivariable regression, and all these p-values are adjusted for covariables. But in their Methods, they say otherwise.
Ozbay et al. do not report any power analysis, and therefore any conclusions like "the parameters were similar" based on p-values are invalid. We need at least a confidence interval and enough statistical power to conclude something about similarity.
The description of the statistical analysis is neither insightful nor does it make sense. A Kruskal-Wallis test for two groups is actually a Mann-Whitney test (or Wilcoxon test). Reporting the mean when doing a Mann-Whitney test is not helpful. They did not adjust for any potential confounders.
I am definitely no expert in this field, but I would question whether matching just based on age and sex is appropriate. Patients with Tinnitus have higher stress levels, and the association between stress level and neutrophil to lymphocyte ratio is well known. It is not surprising that Tinnitus patients have higher NLR than healthy controls. (well, actually in their figure, the two groups look quite similar. I would not even trust that p<0.05)
You say it is a highly cited paper, but my naive google scholar request revealed just 17 citations in the past 5 years, and most of them seem to be from Turkey, too. This is not neccesarily a bad sign, of course, but I am always a bit sceptical, if a study is cited mainly by people from the same regions. Sometimes this is an indicator for self-citing circles instead of good quality of the research.
However, the best way to get clarity is to ask the authors for the raw data. Maybe there is a good explanation for all of this. Maybe it were just simple mistakes. And if they do not provide you with the raw data, well, then you might put two and two together and maybe not fully trust the results.