[Squid]

I think Ashgrad has a point, in that, the only plausible reason for taping the conversation would be the intent to use it later, if needed. That said, if the conversation hadn't occurred, there wouldn't be a tape in the first place, regardless of intent.

On the other hand, the whole "tape is doctored" argument looks pretty silly to me. It smacks of a child denying that they'be been in the cookie jar, while wiping the chocolate chips and cookie crumbs off their shirt.