Energy dissipation in amorphous coatings severely affects high-precision optical and quantum transducers. In order to isolate the source of coating loss, we performed an extensive study of Raman scattering and mechanical loss of a thermally-treated sputtered silica coating. Our results show that loss is correlated with the population of three-membered rings of Si-O4 tetrahedral units, and support the evidence that thermal treatment reduces the density of metastable states separated by a characteristic energy of about 0.5 eV, in favour of an increase of the states separated by smaller activation energies. Finally, we conclude that three-fold rings are involved in the relaxation mechanisms only if they belong to more complex chain-like structures of 10 to 100 tetrahedra.