Balls to the Wall is the song Ben dances to during his final performance in the film. Balls to the Wall was a hit by Accept, a German hard rock band that often produced songs that sounded like AC/DC. Ben's outfit and moves at the start of the dance are influenced by AC/DC concerts...
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I think that the major goof is you pointing out a non-goof in a terrible movie.
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That makes absolute ZERO sense.
http://www.metaldjwill.com
What did you not understand? He dresses like Angus Young and makes his moves but the song is not from AC/DC, although it may sound like AC/DC. Many people confuse Accept and AC/DC just by the sound, especially the voice of the lead singer. This is the mistake here.
http://www.majanoscuole.it/wp-content/uploads/2010/07/angus_malcolm_young.jpg