He is better. He's playing a bayan made by Jupiter, which is an extremely expensive accordion made in Russia. I think they are playing different parts, I just like this video for the 0:10 part where another accordionist gives them money. The button accordion, or Russian Bayan, is the way to go if you want to play complicated music. It has almost twice as many notes as the "piano" version, and is more versatile.

Yeah they're playing it in three separate parts, divided to account for the accordion's unique fingerings (rather than split up by registers which is traditionally how you'd do I think). It's a clever arrangement. At 3:33, I was totally expecting that to be split up amongst the three, but he did it the hard way instead. BTW the original piece was written for an organ with multiple manuals, coupling, and a pedalboard, and IIRC there ends up being something like five or six voices total. So you can't really do it justice with a single accordion. Organ music is insane.