This was a murder as the body was found lying on the floor and the tape recorder was in his left hand , the gun in the right hand. But when a person starts falling his hands automatically move in search of support, if he is conscious at that moment. Also even if he is not conscious, while falling on the floor, how the things could remain in his hands.
The murderer forced the person to speak the words, with the tape recorder ON, and as soon as the statement finished shot him dead. Then he planted the tape recorder and gun in his hands.