Definitely we can see that the controller was a very busy man keeping lots of balls in the air.
As far as the music is concerned, it may have helped keep him alert on the graveyard shift. Whether it was a distraction depends on the volume. A sports event would be a far greater distraction.
Assuming the tower is located in the terminal building, it seems the thresholds for Rwys 26 and 22 are pretty much in line; so, it would not be that hard to fall to the illusion that Comair was at 22 instead of 26 in the dark if all he could see was the lights.