Other artists like Neil have indicated that they have no real problem with it. Others, like Bob Dylan, Bruce Springsteen, and Robert Fripp are strongly opposed to it. Rest assured that the record companies don't like it. Anyway, once these tapes have been made, they are usually circulated amongst fans via trading. In the Rust community it is considered by most traders to be extremely unethical to sell tapes.
Many traders are more than happy to help out newbies.
Most will ask you to send them the necessary blank tapes and return postage. They will copy the shows onto your tapes and mail them back to you. There are a variety of opinions on this. These recordings are expicitly protected by copyright laws. This song gets brought up by newcomers more than any other song of Neil's and has become somewhat of a running joke on the Rust list.