I haven't watched all of these yet, but from what I have seen so far it looked to me like Daniel was purposely trying to get under Phil H's skin because Helmuth is a walking, talking example of one of those guys who "can dish it out, but sure can't take it." A good strategy, especially in a cash game situation. Also, I suspect that Daniel doesn't have much respect for the guy because of how thin-skinned he is, though I might be wrong about that. Also looked to me like Ivey was privately enjoying Daniel's razzing.
All I can say is it's a good thing Phil H is married to a psychiatrist because he sure seems to be a 24/7 piece of work. That, and his family seems to really love him..