Sherlock breaks into a crime scene. The victim is the owner who is slumped dead on a chair and have a bullet hole in his head. A gun lies on the floor and a cassette recorder is found on the table. On pressing the play button, Sherlock hears the message 'I have committed sins in my life and now I offer my soul to the great Lord' and followed a gunshot Sherlock smiles and informed the police that's its a murder.
Why did he think so?
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How can a dead person rewind back the tape himself?