I honestly don’t think it’s incorrect either. They should be interchangeable.

After 'not only' we use inversion. This means that the auxiliary verb (did) comes.before the subject (like question word order). So only A is possible. B has no auxiliary, and C and D have the auxiliary and subject in ten wrong order. By the way, is part of this image cut off? Is the end of the word 'lie' missing? If not, the exercise has a mistake in it. It should say 'lied'.

It is incorrect because we have to use inversion after "not only" (and some other negative and / or limiting expressions). If you prefer, we can put the subject first, saying, "He not only disrespected you, but also...". BTW, it should be "lied", not "lie". Perhaps that part got cropped off.

It would be correct if it was has he in the same way did he is correct. The word order makes it incorrect

It's very close to being right ! But the order of 'he' and 'has' are incorrect in this sentence. To make answer 'd' correct the order needs to be changed to "has he disrespected" because of the context of the sentence. So correct versions of this sentence are: Not only did he disrespect you, but he also lied to you. Not only has he disrespected you, but he also lied to you. In order to use "he has disrespected" it needs to be placed at the top of the sentence like this: He has disrespected you and he also lied to you. I hope this helps!