For people still confused if this means Trump has tapes that contradict Comey and that Trump is threatening Comey, or if this means Trump thinks Comey has tape and is threatening Trump...
Trump is accusing Comey of taping only if 1) he allowed Comey to tape openly, in which case why wouldn't Trump also make a record, 2) Comey was secretly taping, which means Trump was not aware of Comey taping, in which case, what a weird statement to make based on no actual knowledge (unless we want to believe Comey makes secret tapes to later threaten people with).
There is also the weird phrasing that "Comey better hope there are no." "Hope" implying that any potential release of tapes are out of Comey's control.
Finally, Trump saying the Comey better "hope" "before he starts leaking to the press" implies that Trump believes any leaks Comey makes would be contradicted by tape. If Trump does not possess tape, he implies Comey would release tape that contradicts himself.