^No, OP is dual enrolled so any college class taken before HS graduation counts for rigor in HS, not as a transfer.
Top colleges know that some students can only have academic rigor if they’re dual enrolled.
However, as you say, the ACT is a dealbreaker, as is the choice of courses (which is appropriate to transfer to a directional university, not for a top 50 university - the lack of calculus would be another deal breaker for most top finance programs, and elite colleges wouldn’t approve of the gaps in English and Foreign Language.)
He shouldn’t “take” the AA at the end of his dual enrollment - just don’t apply for it. It’s kind of pointless for a student who is about to enter a 4-year college (and if the student fails to graduate with a 4-year degree, which is unlikely for a top HS student, they can go back and ask to receive their degree…)
It did provide heightened HS rigor and prepare him well for a rigorous 4-year college, while showing proof positive he can be successful in college. As a result, he should have excellent results with admissions between various Ohio publics (assuming he’s from Ohio) + some top colleges that also meet need, like Denison or Dickinson, which have business majors and are test optional.
Some top colleges (by selectivity); * = test optional, don’t submit test scores
Denison*
https://denison.edu/academics/global-commerce
Dickinson*
https://www.dickinson.edu/homepage/127/international_business_and_management
St Olaf
https://wp.stolaf.edu/management-studies/
Beloit*
https://www.beloit.edu/academics/economics/
Gustavus Adolphus*
https://gustavus.edu/econ-mgmt/
DePauw*
https://www.depauw.edu/academics/departments-programs/economics-management/majors-minors/
Hobart&William Smith*
hws.edu/academics/economics/
Susquehanna university*
https://www.susqu.edu/academics/majors-and-minors
Wabash
https://www.wabash.edu/academics/business