Do all of you agree with this theory, or do you all have a different theory or point about this topic?

Probably not. It's probably a custom badge that was given only to Sal.

But the thing is

Why would Sal make an unachievable badge

Its useless

Just to make him stand out, probably

Its like saying:

Even after doing everything, I cant have it.

Whats the fun of an unachievable badge. At this point, if you were to make a badge on yourself and no one can get it, how are you flexing it. No one else can get it.

I think that's why this badge is unlisted, in my understanding, listed badges should be taken by granted, like apparently Herculean is impossible, since there are broken skills in the site that are impossible to answer correctly, so even if you done 99% skills, there are impossible skills to obtain by now.

Apparently it's actually a custom badge. I can't find it anywhere in KA's code lol

here it is: https://www.khanacademy.org/badges/herculean

Yechidoth Taw Immodicus, are you saying that the hurculean has to be given the same way I theorized the "Is Sal" badge is given.

Nope, actually herculean require proficiency I all exercises to date, but there are some unlisted skills that are impossible to solve, so it's probably impossible to get.

Oh, so did you mean to say that listed badges are ones which are possible to get and unlisted are impossible?

Oh, I wasn't actually talking about that, but about the listed and unlisted medals, I don't know. I know there are medals that were possible to have but are no longer available and are unlisted. I have some, you can see them on my profile if you want, but others are different. Since it's somewhat complex, please, if you have any questions, let's go step by step so I can't adequately answer each one.

What medals?

Oh sorry, I mean badges, the confusion happened because my native language is portuguese, and in my language version badges are called medals.

Ah, I see. Its all good.

When there is a new CEO the badge name will probablly change or just add another unachevable bagde 

sorry my spelling is bad

Apparently it's virtually impossible, it is at least 14 400 skills which is at least lvl 170 and going up! but the problem is that some hidden skills are broking and impossible to complete