Well, without figuring out some sort of red skull skip I don't think a 27 or lower is possible.
The idea for a red skull skip is to hit the loadzone for the red skull OOB before grabbing the checkpoint. You'd do this while you have a whiplash over where the skull spawns to grab it instantly then you'd overpump to the checkpoint and potentially have a red skull placed by 10 seconds or lower. But this is so hard that right now I think its TAS only and there aren't proper TAS tools yet due to physics jank.
![](https://i.ytimg.com/vi/vGFtmbrOBH0/maxresdefault.jpg)