It's possible he might be hearing IMD on the headphones way below 21 kHz, isn't it? "True" hearing around 21 kHz at 26 would be quite unusual, but not impossible.
Also, it seems somewhat pointless to claim you can hear differences between DACs with different reconstruction filters. Sure, I can use the super slow filter with severe roll-off past 10 kHz and ABX it with the standard filter (doesn't have to be another DAC) and I might be able to pass the test. Doesn't mean I could ever differentiate between different DACs with identical filters. The main point of the video "DACs matter" is thereby wrong, as it's more something like "reconstruction filters matter and specifically these two I tested only really matter for me as I can hear higher tones than 99.6% of all adults".
Meh.