To the best of my knowledge there is nothing but air inside the copper heat pipes of a tower style cpu heatsink. I have the original version of the Thermalright Ultra 120 that I purchased a few years ago and it is working properly. I have not noticed anything out of the ordinary. I do not know if there is some sort of protective coating on the interior or exterior surfaces of the heat pipes.
Last August I did a case mod with a black and copper theme. I made two small copper panels for the case. After cleaning and prepping the panels I used vinegar to etch the panels. Then I sprayed them with a high gloss clear coating. The copper panels show no signs of tarnishing.