If one looks for a complete breakdown of KCL, it surely must happen at the quantum level, for example, in molecular scale circuits with tiny currents. If a single electron travels along a nanowire, and it reaches a bifurcation, it can propagate along the different wires simultaneously, with different amplitudes, including being reflected back. The electron might tunnel from node to node against the potential, or diffuse along the whole nanocircuit, if it doesn't find anything to interact with. I'm not sure if Ohm's or Kirchoff's laws can be easily reformulated at the operator level, but I have a feeling that KCL at least might, being an statement of conservation (eg. in the example before, the probability current in a node, times charge, must be conserved).