What are qubits made of in Wen's string-net theory?

In Prof. Xiaogang Wen's theory, photons and electrons are described as quasi-particles appeared as a result of the existence of the string-net liquid, which is the topological order of the qubits that form the space. This is a little confusing to me. Consider when we talk about other quasi-particles, for example, phonons, we say they are excitons appear from the oscillation of the atoms that form the solid, which means that 'atoms' are 'real' while phonons are 'quasi-particles'. But when we make an analogy between photon and phonon, (topological order with lattice model, qubit with atoms), what are those qubit in essence? Are they some kind of ultimate thing that build up our world?