Nice work, I respect your persistence! I just opened up the project to check, there are actually 26 treasures so not quite. I'm curious, did you get the puzzle? There's a single treasure hidden behind the water current below the whale, and there's a trick to getting through. The rest are scattered around pretty randomly.
BTW it is possible to win - once you get 15, you can talk to the parrot and you get an ending dialogue (then get kicked back to the main menu). I probably should have made that clearer but I was so sick of working on this by the end hahaha.