I really don't know, like maybe saves : 1/2 frames in 1-2 0,7 seconds with perfect jumps in 1-T Some frames in M-1 and M-2 0,2/3 sec with perfect timing in M-GH Idem for M-B At least 0,3 secs in F-A 0,5 sec in 6-GH 0-5 sec in 6-T 1 sec in 6-C Too lazy to calculate, and probably some of my estimations are wrong, thanks to the people who will answer me :)
If the tas used the same timing rules as are allowed to be submitted, then yes, sub 26 would be possible, if it used standard tas rules most likely not.
i dont think it would be possible because a tas would need to start with a fresh coin counter. also standard tas timing would include the cutscene.
The TAS on youtube has an RTA Timing of 26:50.117, and the TAS Time was 26:50.41. Yeah, you were right.