Could it be auditory processing disorder? That's the only other thing I can think of.
My Dh's brother has ADHD but MIL says also auditory processing disorder and he actually does better with one ear than the other (I haven't researched it enough to know if that is even possible, though). He was evaluated thoroughly by the school system back in middle school.
Does he lose focus when actually in the middle of work (as in being in the middle of a worksheet and then stopping and looking around or getting off task), or just during transitions or when trying to listen to directions?