The Never is an extra-dimensional plenum space, consisting of arcane energy. Here, intangible concepts (such as memory and emotion) have physical form. Only spirits, alicorns and unicorns can travel to the Never through high-level magic. Exposure to the forces within the Never may cause extreme psychological trauma.
The Wireworks is a location within the Never (as much as locations can exist in extra-dimensional space). It is referred to by the Blind Driver as the "source of all magic". Inside, spells and emotions appear as individual gears in a massive machine.