[guided]Let us make the counting argument explicit for small $n$ and then argue the general case.
**Case $n = 1$:** $Q_1$ has two vertices $\varnothing$ and $\{1\}$. The initial segment of size $2^0 = 1$ is $C = \{\varnothing\}$ with $N(C) = \{\varnothing, \{1\}\}$, so $|N(C)| = 2$. The exceptional set $B = \{\{1\}\}$ also has $|N(B)| = 2$. Here $|N(B)| = |N(C)|$ and the theorem holds with equality -- but $B$ is not a strict counterexample.
**Case $n = 2$:** $Q_2$ has simplicial order $\varnothing, \{1\}, \{2\}, \{1,2\}$. The initial segment of size $2$ is $C = \{\varnothing, \{1\}\}$ with $N(C) = \{\varnothing, \{1\}, \{2\}, \{1,2\}\} = Q_2$, so $|N(C)| = 4$. Here $z = \{1\}$ and $z^c = \{2\}$. The exceptional set $B = \{\varnothing, \{2\}\}$ has $N(B) = Q_2$, so $|N(B)| = 4 = |N(C)|$. Again equality -- no strict violation.
**Case $n = 3$:** $Q_3$ has $8$ vertices. The initial segment of size $4$ is $C = \{\varnothing, \{1\}, \{2\}, \{3\}\}$ with $N(C) = C \cup \{\{1,2\}, \{1,3\}, \{2,3\}\}$, so $|N(C)| = 7$. Here $z = \{3\}$ (position 4) and $z^c = \{1,2\}$ (position 5). The exceptional set $B = \{\varnothing, \{1\}, \{2\}, \{1,2\}\}$ has $N(B) = B \cup \{\{3\}, \{1,3\}, \{2,3\}, \{1,2,3\}\} = Q_3$, so $|N(B)| = 8 > 7 = |N(C)|$. The exceptional set has a strictly larger neighbourhood.
**General case $n \geq 3$:** The initial segment $C$ of size $2^{n-1}$ fills the bottom $\lfloor n/2 \rfloor$ levels completely plus part of the middle level. Its neighbourhood $N(C)$ extends one more level. The exceptional set $B$ replaces $z$ (a set near the middle level) with $z^c$ (also near the middle level but on the opposite side). Since $z^c$ has cardinality $n - |z| \geq \lceil n/2 \rceil$, the set $z^c$ has neighbours at level $n - |z| + 1$, which lies above the levels covered by $N(C)$ (when $n \geq 3$). These new neighbours are not compensated by the loss of $z$'s exclusive contribution. Therefore $|N(B)| > |N(C)|$ for $n \geq 3$.
For $n \leq 2$, we have $|N(B)| = |N(C)|$ (as computed above), so the inequality $|N(B)| \geq |N(C)|$ still holds. In all cases, the exceptional set does not beat the initial segment.[/guided]