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The document is likely written to have employees who are participants in both plans receive the top heavy in the DC plan. Since this person is not in both plans, this language can't apply to them. Thus they get the DB top heavy minimum. Oops. 401(a)(26) counts all employees like the denominators used in 410(b). So, generally your 410(b) denominators for NHCEs and HCEs combined are used to determine your total "count". That total count is multiplied by 40% (minimum 2 if 2 EEs, maximum required 50). Yes, statutory exclusions apply in generally the same way that they apply under 410(b), like for CBA excludable employees.

Critical is that non-key emloyee get TH minimum. I recall the joy of having clients whose DB plan stated the DC plan would provide the TH minimum and whose DC plan stated the DB plan would provide the TH minimum. Just because a plan pawns off the responsibility to provide the TH minimum does relieve them from the obligation to satisfy the requirement if there is no other plan. The question certainly would not have arisen had there been no other plans.