General Discussion

...if that's what you mean by "files."

If I had to guess, my ranked choices would be:
1) Bill Barr's FBI (which likely destroyed them)
2) Some stash somewhere that got Acosta the job in the first Trump administration
3) David Pecker's safe, although I think it's far more likely Pecker has proof in paper form, including statements about Trump being hospitalized (psych) in the 1980s for substance abuse.

On the other hand, if the recordings were converted to digital by the FBI, and DOGE got them, then yes, somewhere in some cloud, Elon 's got access.