Yea, I know EVEN HITLER HAD A GIRLFRIEND came before THE HITLER TAPES, but I haven't been able to find a copy of it.
At only 55 minutes THE HITLER TAPES kinda seems like a bunch of clips of a movie that was never finished...and that might actually be true since I read that the lead actor was murdered the same year this came out. Lonely dork Marcus Templeton wears a bandage on his head and mentions that he'd been shot by a call girl (I guess that happened in part one). He's unable to get an erection, he sometimes pisses himself and he spends all of his money on hookers and phone sex. They come over and he films them taking a shower or playing with their tits. He even tries to score with a few, but they just complain that his dick is all soft and mushy. Most of these events and his adventures into being a peeping tom are told with audio or video recordings that he sends to his favorite phone sex chick. That's the entire movie.
The budget is fucking low, I'm talking probably just a few hundred dollars, but the direction and the acting are better than I would have expected. I really can't recommend it since the story never really goes anywhere, but I did like the movie for what it was and it makes me want to see part 1 even more.