It's undecided.
This is a classic Schroedinger's Cat problem. There's two possibilities, even with the tape recorder. Now, technically, common sense says the tree will make a sound and the recorder will record it and we will hear it. However, without being observed, the Universe will split into to possibilities for that event. One where it makes a sound, and one where it wont (lands on the recorder and no sound is recorded, no sound is heard, etc with similar events that lead to no sound heard).