>> I did not make, and do not have, any such recordings.
There could still be tapes. If someone other than Trump made them and has them, this statement could be entirely true. Maybe Comey made them and when Trump fired him the tapes (or at least their existence) were discovered in Comey’s office. Maybe one of intel agencies made them and Trump found out about their existence. So many possibilities.
Fine point: I’m sure there are no “tapes”. Any record that exists would be 100% digital. Easy to make. Easy to transport. Easy to copy.
I agree generally...
There are even more hints “NSA, CIA...”
There is evidence out there and Comey knew it. Trump was able to use that evidence without actually using it ;)
And so the contents and very existence of such evidence is still unknown just how Trump likes it,....
I think Comey had tapes
..