They can demand all they want.
Refuse to comply.
Or a simple envelope with “GFY” on a plain sheet of paper inside.
“I’m sorry, gentlemen. All of those records were lost in a terrible fire. I tried to save them, but they all went up in smoke. Nope - I don’t have any computer records. The computers were destroyed in the fire. Back ups? What back ups? I’m no computer guy. I just work here.”
Refuse to comply.
Or a simple envelope with “GFY” on a plain sheet of paper inside...
...precisely what I would do...let them make any subsequent moves, which will involve more of the legal apparatus, and make it all the more complicated for them....