The similarity of understanding is important for music experience and communication, but little is understood about the sources of this common knowledge. Although neural responses to the same piece of music are known to be similar across listeners, it remains unclear whether this neural response similarity is linked to musical understanding and the role of dynamic musical attributes in shaping it. Our study addresses this gap by investigating the relationship between neural response similarity, musical tension, and dynamic musical attributes. Using electroencephalography-based inter-subject correlation (EEG-ISC), we examined how the neural response similarity among listeners varies throughout the evaluation of musical tension in the first movement of Beethoven's Piano Sonata No. 8. Participants continuously rated the degree of alignment between musical events and their expectations, while neural activity was recorded using electroencephalography (EEG). The results showed that neural response similarity fluctuated in tandem with musical tension, with increased similarity observed during moments of heightened tension. This time-varying neural response similarity was influenced by two dynamic attributes contributing to musical tension: physical features and musical themes. Specifically, its fluctuation was driven by physical features, and the patterns of its variation were modulated by musical themes, with similar time-varying patterns observed across similar thematic materials. These findings offer valuable insight into the role of dynamic musical attributes in shaping neural response similarity, and reveal an important source and mechanism of shared musical understandings.