Wow, 26Khz at 110 dBSPL? That's just stupid. You might as well argue that incidental exposure to wifi is certainly fatal because you wouldn't survive being cooked inside a microwave.

110 dBSPL represents thousands of times more energy (in watts) than you could plausibly expect in any musically derived ultrasonic content played at a volume level which doesn't pose a significant risk of permanent hearing loss. At such insane power levels, obviously nobody will be hearing the actual frequency but rather sub-harmonics and/or other physical sensations derived from that moronic level of sound pressure.