It surely looks that way.
Page 2, crossing the stream, as well.
However, looking closely at the SJS Cycles listings, they only carry Rohloff replacement sprockets in 13, 15, 16, 17, and 21t. Rohloff's home site lists them in 13, 15, 16, and 17t. I notice each cog has one hole drilled per tooth except the 13t, which is solid. The resolution on the photo isn't good enough to make a perfect count, but it also looks like there is quite a bit more metal around the holes on his than shown in the pics on the Rohloff site. Cycle Monkey have a 24t available, but that is for use with the Gates CarbonDrive belt system, and it seems to have a different pitch than the usual 1/2" used on chains and cogs. Andy's chainring does look smaller than I would have expected.
I daresay Andy likely doesn't have the same warranty concerns we might, and as test pilot, I suppose he might have pushed the limits to see how low one could go before breakage. I suspect Rohloff build a pretty healthy safety margin into their hubs, and keep their recommendations somewhat conservative to prevent an erm, "unfortunate owner experience" (i.e. breakage and stranding).
I have managed to ride a 12" (11.8") low in the past, using a 15t freewheel cog as a chainring combined with a 34t freewheel cog and 700C wheels. I had fun trying to go lower, but that was about the limit for maintaining balance at low speed with a reasonable cadence. The real trouble came at startup, where such low gears meant the opposite crankarm came 'round too quickly to pick up easily with the offside shoe's cleat. 100RPM in a 12" low only gets you 3.5mph/6kph with a 700Cx32mm tire (see
http://www.machars.net/bikecalc.htm), so in comparison, I'm not sure a 38-24 Rohloff would be any more usable (with 26" wheels, a 38-24 Rohloff would give an 11.5" low and a 60.4" high; see:
http://sheldonbrown.com/gears/internal.html ). Looked at that way, it seems less likely he's running that combo, but it's hard to tell; the chainring still looks awfully small and the sprocket appears pretty large. A 36-21 might get pretty close, but it seems unlikely at 12.1 gear-inches.
Lots to ponder in those photos, and I can't enlarge them with quite enough clarity to get an actual count.... It'd be fun to know what Andy really is using, to serve as a reference point. He and Fiona have surely climbed many steep grades in rugged terrain.
Best,
Dan.