It's so obviously a fake.
But the fact that it isn't on the internet doesn't mean it doesn't exist. There are thousands of Queen tapes in the basements and attics of the world that will never be heard.
The story I got from a friend was that the person who had the show (not sure if it's the taper) wanted an obscene amount of $$$ before it would be shared or digitized. No samples were offered - it might have been a scam.
The Youtube account (Asher) is a troll account. He's a dickhead and posts fake shit.
I've also heard rumours that the tape indeed exists but the taper doesn't want to share it.
If I had a dime for every tape story I've heard like that, I could buy you guys dinner for a year.
There are about as many mythical tape stories as there are tapes themselves. Until there is a verified sample, a story is just a story.
Also - troll alert. Do not feed it.