I think the first half of your comment may have nailed the reason. I got to disagree with the second half though. It is understood that the story starts in 2006, and by then VHS had pretty much been left by the wayside.
There also may be a yet to disclosed backstory reason that Gillgan used that effect. With BB/BCS, you just never know. In the vein of tarantula in the jar, or pink teddy bear eye in the pool kind of stuff.
“...and by then VHS had pretty much been left by the wayside.”
I have no idea when or how Jimmy does those recordings. Although if it is early on, while he’s running back into the court to save a dollar on his parking, the VHS might have a story.
“Hey Jimmy - thanks for getting me off. I can’t pay you. But here’s an old VCR I “borrowed” from a friend. Take it - or I can have Tuco ‘pay you back’”
It starts in 2002 when VHS was still big. DVD didn't surpass it until about 2004/2005.