Is he a better person then me becuase he is a dentist?

No, he most certainly isn't. If I were you I would send him a reply saying exactly what you put in your post about everything you do to keep your dog from barking. Keep a copy for your own records, just in case.

This will show anyone who reads it that you are a responsible dog owner and a thoughtful neighbour despite the fact that Mr Teeth appears to be a complete idiot!! (has he not heard of earplugs for goodness sake)

Good luck and don't let him spoil your life or that of your dog