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I just want to confirm that we played this right...
As I understand the rules, companies can build tunnels anywhere (not just on the grey hexes) subject to the restrictions in the rulebook. In other words, it's possible to use the tunnels to skip dits so long as no one lays track that messes it up (e.g., by placing track on the dit tile that exits where you'd like to place a tunnel entrance).
Nuance over novelty
Tunnels can be on any tile so long as the tunnel exits don't overlay the tile exits.
Thus, double-dit tiles may only have a single tunnel, and tunnels restrict tile upgrade choices.