The tape was the one on Virgie’s answering machine. She is the one who has it.
“”””The tape was the one on Virgies answering machine. She is the one who has it”””
Howard probably has tapes of conversations ready to rebut any evidence that Virgie can produce.
He must have spent 24/7 planning his dirty deeds down to the last paperclip. Had nothing else productive or constructive in his useless life IMHO.