You've got to ask yourself the question, "What does currency mean?" When are and when aren't you currect? Falling is only one of the many parts of a skydive.
No, but it counts towards being a lot better flyer, and that gives you bandwidth to concentrate on the important parts of skydiving, like not getting killed.
does wind tunnel time count toward currency guidelines?
Keep in mind that the wind tunnel only helps you with freefall skills. Currency has nothing (very little) to do with freefall skills. Nobody is worried about how many points you can turn, as long as you can arch and pull, the freefall portion is cool.
The currency is more about your safety and the safety of others. Proper gear checks, proper behavior in/around the airplane, exit seperation, traffic management under canopy, landing patterns and a safe landing are what the real concern is, and the tunnel is not going to help you with those things.
Yes, being a better freefaller might give you more of an opportunity to focus on the safety related aspects, but that's a stretch, and I wouldn't count on it. Even if you're razor-sharp in the tunnel, if you become an un-current skydiver make sure you think of yourself as an un-current skydiver until you do the work to get current.