We've been recording the comms system since at least season 2016/2017 in Hungary. The recording gets activated pre-kick off and the recording is automatically uploaded to the Federation servers. It has served well when needed and I can't understand why the bigger footballing nations don't do it as standard.
Viktor Kassai was falsely accused of making a racist comment to a player in a match in April 2017 - player who was given a red card and had tried to assault Kassai on the pitch stated in his disciplinary hearing that he was angry he had racially abused a team mate - the team mate did not back up the accusations. Player got a 5 match ban & Viktor sued him over the false allegations. He was exonerated in court (
https://www.hungarianfootball.com/2018/07/15/kassai-exonerated-in-false-racism-claim-made-against-him/) after they played the recording from the comms link while watching the game and it was proven he had never said anything racist. It has also worked the other way when then National team goalkeeper and bmb's fav ever player Király Gábor was sent off for allegedly calling the referee a mofo (Hungarian version of the full word allegedly used). He was given a 3 match ban but appealed the red card, at the disciplinary hearing the comms link recording was played and it was proven he said no such thing and the red was rescinded.
Those examples show how it can protect both the players & referees from any allegations made about things said. If a small, poor nation like Hungary can have it as standard (we don't have GLT because we can't afford it), then a country awash with money in the professional game has no excuse in not doing so. It should not be left to individual referees to have to protect themselves, their employers should be doing that.