It’s believed to be Hunter Biden. I can’t say if it is or is not because I don’t know HB’s voice. The person says:
“So just so you know my life, uh, as they’re waiting to do this, I just agreed to a plea sentence for ah .... [fades away].”
I know people think it’s Hunter talking about a plea deal.
But, with absolutely nothing to back my argument, I have always believed from the beginning that it is someone’s attorney referring to a plea deal he’s made on behalf of his client.