First, he wasn't bluffing. He said he hoped that no tapes were available. He never said he had tapes or recordings.
Second, he must state that there are no tapes. Otherwise, he must deal with this: Congressional investigators demanded Friday that the president turn over within two weeks any recordings he made of his conversations with former FBI director James B. Comey, as President Trump refused to answer questions about whether such recordings exist.
Did you read any of the crazy comments after that article? Dims continue to not have facts right or at least remain willfully ignorant.