U are both confused

Neil NEVER refused to hand over the tapes, in fact quite the opposite

He was actually begging Fat Angie to hand them over to keep the peace. Even Gotti played along to appease Neil

And again u are looking too far into this, as if Neil would give a damn about taking junk money from the Gotti crew

We all know he would just claim he didn't know where it was coming from and let's face it, that's the norm

He was on his deathbed for crying out loud.... What was Paul gonna do to him??!! Haha

Neil was hoping that by handing over the tapes because the boss is the boss is the boss in order to save Angie's life (not realising the info contained on the tapes actually would get Angie whacked even sooner) and Angie knew this. Neil didn't