The laws of quantum mechanics are absolute and proven. They are well-defined statements that capture all fundamental physics, and by that definition precludes them from being theory. Thus material calculations using quantum mechanics are simulating the effects of these laws.
Many believe that quantum-mechanical computations are theoretical because most solutions used for these simulations (like DFT) involve some kind of approximation – mostly in the xc functionals. However, since they are based on defined laws, quantum-mechanical materials computation are more experimental than theoretical.