Yes, there is a conceptual connection, especially in the context of black hole thermodynamics. A black hole has a temperature given by Hawking radiation: T = (ħ c³) / (8πGMk_B). Here, Boltzmann’s constant k_B connects the black hole's mass (M) to its temperature (T), just like it does for ordinary thermodynamic systems. For a black hole of Planck mass, this temperature is near the Planck temperature, linking quantum, gravity, and thermodynamics. So while not a direct function, k_B plays a key role in connecting the mass of a black hole like quantum object to its thermal properties.