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He called because he had a $23 million chip lead,

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He didn't. The chip totals before heads up began were T39,995k and $16,350k. But they played 5 hands before this one. The actual chip totals going into this hand were

Hachem: T35,595k
Dannenmann: T20,750k

Some other calculations of note.

Chip stacks if Dannennmann had folded to Hachem's check-raise on the flop:

Hachem: T37,045
Dannenmann: T19,300

Chip stacks if Dannenmann had folded after Hachem's 2M bet on the turn:
Hachem: T38,045
Dannenmann: T18,300

Chip stacks if Dannenmann had folded after Hachem's re-raise on the turn:

Hachem: T43,045
Dannennmann: T13,300

Chip stacks if Hachem had been on a bluff and folded to Dannenmanns' turn re-raise:

Hachem: T31,145
Dannenmann: T25,200