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Anyway, the reason is somehow classified under "due to the tunnel effect", so don't ask me more, but you can try to search online "flash" "tunnel effect" to better understand the inner reasons.
Be minded, to understand the inner mechanism of the "tunnel effect" and why it degrades the "floating gate" of a flash-cell it's required a solid knowledge of quantum physics.
In short:: "solid state electronics" -> "quantum physics" -> "tunnel effect" -> "floating gate flash-cell".
To understand Tunneling Effect, one doesn't need to know a lot of quantum physics. One merely has to understand that at very small scale, particles can behave like waves. To discuss what is "waving" would require more physics.
In the Copenhagen Interpretation (which has notable supporters like Niels Bohr and Werner Heisenberg), the wave is the probability of where you would found the particle if you look. This is what I will use for the brief explaination below.
That said, lets go into what quantum tunneling is:
Say you have a marble in a bowl and you leave it there and no one else is around to touch it. So, you expect to find it in the bowl when you come back a few minutes later. Some how, when you are back later, the marble is sitting next to the bowl as if the marble roll up the side of the bowl and drop down the other side next to it -- or as if it simply tunnel to the other side. For these kinds of events, the "tunnel" is the name that sticks.
For an electron or other particles that small, the wave property dominates. The wave is everywhere and the amplitude is the probably of where the electron would be if you look. Since the electron is inside and at the bottom of an energy bowl (ie, a bottom-pit of low energy), it thus has to "climb" up the higher energy wall of the bowl's sides in order to get out of it - it is contained by an energy-wall all around it. But
as a wave, the probability of find it is: anywhere you look, it could be there. Outside the bowl, the probability is small but non-zero. It is possible that you could find it outside the bowl and indeed it happens. Just like throwing a thousand coins and they all landed "heads", the probability is very small but it could happen. If you can throw the thousand coins an infinite number of times, you can imagine, it WILL happen eventually. The electron acted as if it dug a tunnel to get to the side of the energy bowl.
For an electron to suddenly ended up outside the bowl, the probability is very small , but given enough time it will happen. The higher the energy barrier, the lower the probability of it tunneling over, lower but still non-zero. Mathematically speaking, if the probability of a "some particular thing" to happen is very very small but NON-ZERO. Given enough time, it WILL happen.
When I was in college (majoring in Physics) and just being an annoying individual, I like to rattle my fellow student friends who major in EE that but for tunneling effect, you won't even have lights in the room. Think about it, the copper contacts on the light switch would have a coating of non-conductive copper oxide at the moment the copper first made contact with air. How then does the switch make electrical contact? Well, tunneling came to the rescue to get things started, then avalanche effect takes over.
References:
I will reuse a citation in an earlier reply explaining tunneling with a different example. Citation here:
References:
[1]
Electric Contacts, Theory and Application by Ragnar Holm, Published by Spinger-Verlag Berlin Heideberg GmbH
4th edition, Page 136 :
"...It is generally assumed that the first stage of any high resistivity film breakdown is the injection of electrons into the film [ of oxides ] by kind of field emission or Zener effect. The strong field makes the boundary barrier steeper and consequently thinner so that electrons can tunnel though the hill... ...the material within the path is strongly heated by the current and thereby the cohesion of the film material is diminished... ...a channel through the film is produce"
EDIT: Corrected a couple of spelling errors and typo.