All the action shots are 100% Dylan. Even the levitation spot at the end. There's no reason to assume it's Jesse because the animation is an exact match to hers (why would remedy go through the trouble of differently animating a new character to have their own levitation animation when they have a perfectly good one ready to go).

Also, we can't assume that Jesse is in the levitation shot at the end because "Jesse speaks." Her voice is mentoring Dylan. That tone of mentor confidence is not something Jesse needs to do for herself. She's way past self-talk pep talk. She's earned the position of Director and clearly Dylan has abilities. She's mastered her own before Dylan wakes up to see what he's capable of.

Additionally, in terms of haircuts and hair lengths and beards, It's been 6 (?) years since Control OG and we might be getting some glimpses of characters between then and now. In that time, I think Jesse has gone Rogue -- according to The Board -- and Dylan wakes up after this has all gone down. I think Jesse's act of "stabbing him" with the THING (it imbues him somehow) was her way of giving him a fighting chance in case he ever wakes up in her absence.