I think this hinges on when the explanation of deliberate handball was given to the club. If it was at the time or directly after the match, you're dealing with utter incompetence.
If it was at a later point, you're looking not only at utter imcompetence, but also the whiff of tracks being covered. The audio would prove that's not the case, obviously, so I'm sure there won't be a problem releasing it to the club if required.