Is there quantum tunneling in cable or magic boxes?
No, but it makes for great marketing—if you think your customer is a dope.
I do think we are at the cusp of the next technical revolution, one that has nano engineering leading the way. As science advances in what we know and can do at the atomic level, we will see huge progress in audio and everything else. And to get a bit philosophical, I think humanity’s creative prowess and appreciation for music is a clue to the human awakening.
Is mankind's understanding of the atomic world correct? I don’t know, I’m not that guy. But if we look back through history, you would have to say it’s unlikely. We only model as boldly as we think. I know that I prefer wave mechanics and talk about the electronic in terms of standing waves—more the Schrodinger view (it makes a ton of sense to a guy with a very strong acoustics bend).
But it’s the craziness that is Quantum that holds a lot of the keys to audio fidelity and real solutions for the electronic. Since the days of Rutherford, Born, Schrodinger, Heisenberg, and others, we have had these models by which a very high degree of observation and prediction can be made. This culmination of understanding, what is held as the new and current view of atomic physics, takes us back to the late 1920s, when the Copenhagen Interpretation of the atom was conceptualized. We're still struggling to wrap our minds around these concepts and mathematics.
Despite being at odds and less than unified, Wave and Particle Mechanics, Matrices Math, and Quantum Theory are the language through which fundamental itsy-bitsy physics is to be comprehended.
As all of this applies to audio and making informed decisions based on marketing... well, you have to look past the hype. Personally, I blow off products where claims are clearly bullshit, regardless of how the product performs. “I can’t get behind a fat ass!” to quote William Shatner.
For most of us, I would simply say use your ears. God didn't just glue them on for looks, you know. It’s the sonic observations of change (observation and application using those nifty ears), not the theoretical, that have formed and guided audio freaks like you and I in our handling of electric and magnetic phenomena.