It's circular; Bragg is charging Trump with the result of the crime along with the crime.
If the underlying crime is an incorrect tax filing, Bragg is charging Trump with falsifying a business record to cover up a tax crime.
If the underlying crime is a misappropriation of campaign funds, then Bragg is charging Trump with falsifying a business record that created the campaign funds violation.
In other words, it's almost like the underlying crime is a double-jeopardy if the charged crime.
-PJ
And let’s not forget the “underlying crime” as you put it was a misdemeanor NY law. A crime for which the Statute of Limitations had expired.