As usual early in these situations my official position is that I have no fucking idea. However, these two human beings both had good sources of income that aligned with their life histories and skill sets. One of them did something so idiotic it's hard to fathom and put tens of millions of dollars at risk, and that's even if what he says is true. The other one is claiming something that would only serve to reinforce her position and role. So even if you first assume Tucker is telling the truth and analyze what he did and then assume Tracy is telling the truth and analyze what she did, Tucker still looks like a complete fucking moron. So that's not good for credibility.
Another thing is that his statement starts with standard boilerplate bullshit. "(D)evoid of any fairness for any matter of this importance" is straight lawyer gobbledygook. It's throwing a bunch of words and prepositional phrases out there to sound official.
On the other hand some of the accusations don't really pass the smell test and he does make specific defenses and allegations in his statement. But my point is that anyone who straight up believes Mel Tucker about everything right now is out on a limb, imo. At best this is a 50/50 situation where outside observers really have no clue what the truth is.