It doesn't benefit Le Pen.

The timing here is inopportune to make such a release right before a media publication blackout.

High probability it is an internal leak, carefully vetted, and then anonymously published, allowing the candidate to cry victim, and dominate the headlines.

Also, changes the channel on the much more damaging foreign bank account issue.

If we recall the real conspiracy against Donald Trump, the tape release occurred right before - what is considered the most crucial second townhall debate - when it was the most damaging.