If you watch the newer S3&K TAS (
this, although I plan to obsolete it soon) you'll see it. It can be done in real-time with Sonic. Tails isn't the right size to zip there, so skipping the boss with Tails is probably only possible in a TAS (because it would require going through
both of the unbreakable walls using only spindashes).
EDIT: By the way, even though there are two extremely difficult moves in a row, you don't have to actually succeed at them in a row to skip the boss. Both of them can be retried ad infinitum until you get through, and you'd have to fail 10 or 20 times in a row to be slower than waiting through the boss fight. It's actually pretty easy compared to a lot of the tricks you guys do, I'm surprised nobody has beaten my time yet...