I'm gonna throw something out there:

Maybe, just MAYBE, it’s not “Pee Tape”. Perhaps, just PERHAPS, it’s P— tape where “P” is the first initial of a name or an act.

It’s like the end of one of those 1950’s detective movies where the protagonist hero, in the denouement says to the assembled, “When he wrote “Joe” in his own blood as he lay dying in the diner, it had nothing to do with his co-worker by that name who has been accused of his murder. It had to do with what I found in the coffee grounds in the brewer. What he was referring to was his morning “cup of Joe”. Here’s the smoking gun”.

Someone heard “P-tape” and made an assumption.

That’s my story and I’m sticking to it.