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Sift together the flour, baking powder, salt, and sugar. In the bowl of an electric stand mixer with a paddle attachment, add the sifted dry ingredients and mix on low speed for 30 seconds. Slowly add the oil until fine crumbs are formed. Add the eggs, heavy cream, milk, and almond extract and mix on low speed for 1 minute. Stop and scrape the bowl and paddle, and then mix on medium speed for 2 minutes.
Fill the cupcake liners three-quarters full with batter and bake until baked through, about 20 minutes. Do not open the oven during this time. Cool the cupcakes completely after baking.
Roll out the marzipan evenly to 1/8-inch thickness. Cut out 12 (2 1/2-inch) round disks using a cookie cutter.
To assemble, core each cupcake with an apple corer to create a pocket for the filling. Put the Blueberry Tequila Filling into a pastry bag and cut 1/2-inch off the tip. Fill each cupcake with the filling. Place 1 marzipan disk on top of each cupcake. Put the Acai Berry Cream Cheese Frosting into a pastry bag and cut 1/2-inch off the tip. Pipe the frosting on top of the marzipan disk in a circular motion. Garnish with thinly sliced almonds on top and serve.