Complex sentence: These tapes contained conversations and material intended for his and Crocco's second comedy album (which they never recorded) and he decided to make something using these tapes as a Christmas present for Crocco.
Split into simpler sentences: These tapes contained conversations and material intended for his and Crocco's second comedy album (which they never recorded). He decided to make something using these tapes as a Christmas present for Crocco.