This paper introduces a novel theoretical framework for explaining conductivity and transparency in amorphous thin-film silica, based on the entropy-decay model developed by the author in earlier works. Departing from traditional electron-based and band-theoretic interpretations, this study redefines conductivity as a field-level interaction governed by tau-aligned entropy curvature. Using Tsang's entropy equation and the memory-embedded decay model, it demonstrates how thin silica layers may exhibit transient, low-resistance energy propagation when stimulated by coherent external fields matched to the system’s decay structure. The concept of Superglass—a metastable, field-responsive material—emerges as a natural outcome of tau-resonance without requiring chemical doping or charge carriers. Experimental pathways and theoretical predictions are provided, with a comparative analysis to classical conductivity models. This work forms part of a broader entropy-curvature research program, extending into energy storage, entropy alignment, and material phase behavior. For further theoretical background, readers are referred to the author’s books:The Entropy Decay Universe and Beyond the Standard Model (2025).