And his "sorry I couldn't say goodbye properly" to the boys at the FBI was code for....get rid of everything....They have all my stuff except for......
>> I did not make, and do not have, any such recordings.
There could still be tapes. If someone other than Trump made them and has them, this statement could be entirely true. Maybe Comey made them and when Trump fired him the tapes (or at least their existence) were discovered in Comey’s office. Maybe one of intel agencies made them and Trump found out about their existence. So many possibilities.
Fine point: I’m sure there are no “tapes”. Any record that exists would be 100% digital. Easy to make. Easy to transport. Easy to copy.