While Rey is talking to Sally, he lights her cigarette and hands her the lighter. A few seconds later, he lights her cigarette and hands her the lighter again.
The tape that was found is central to the plot, but it was not found in the tape recorder in the victim's purse. It was found days later, mashed into the mud at the crime scene. The recording goes right up until the time the victim is killed. When was it taken out of the tape recorder? The victim couldn't have done it. If the killer knew about it, he'd have taken the whole thing, not taken out the tape and thrown it away.