Direct coupling (or any other type of amplifier stage coupling) has nothing to do with the intended output load of the amp. Speaker and headphone amps differ in gain, power, and output impedance, but the design principals are the the same.
A 26 DHT driving a 45/46 DHT is possible, but your net gain will probably be under 6dB and your output power will be very low. This is OK for something like a Grado, but probably not enough for any ortho. The 26 is a very difficult tube to use in this application. Most of them are noisy, microphonic, and hum. The 112A, basically a 26 with a 5V filament, is much more stable. I've built a 112A/71A all DHT direct coupled amp that I use with Grado's and JVC DX-1000. Sounds great, but I went through a dozen 112A to get a reasonably quiet pair. Same with the 71A. Gave up on the 26 after trying 20 or so.
I love batteries as filament supplies, but not very practical. The 26 has a 1.5V@1.25A filament, the 45/46 has a 2.5V@2.0A filament ( I may have these numbers slightly off as I'm just speaking from memory here). You're going to need BIG batteries and you're going to burn up a lot of your battery capacity in waste heat. The 112A and the 71A both have 5V filaments, so they're a little more practical for battery operation.
Sowter and Luhndal both make excellent transformers and are located in Europe. You need something like a 5K:32@35mA. Shouldn't be a problem. The transformer secondary connects straight to the headphones.