Someone is lying
Wanna guess assistant coach is now trying to cover his rear and his destroyed reputation and future law suits? He should have known that law enforcement would have check and made a statement re this. Or was he dumb enough to think his “friend” would not tell someone what he said on the email? Dumb and dummer.
I find it very easy to believe the campus police have no record of any report. But that is not the same as claiming there never was a report. If there was a report, I am sure it just "disappeared", maybe in the last two weeks.
Maybe someone kept a copy of the report, sort of like Monica's blue dress.
Penn State, by cooperating in the cover up, is looking a lot worse than Duke did, where the district attorney was the bad guy.
Ya think
It is quite possible that several people are lying. Maybe all of them. The stakes are high, many have much to lose, many have much to gain.
There have been quite a few child abuse cases where the liars outnumbered the truth tellers.