I have a theory that the failure recordings are for Louis . Or at least Lestat hoping Louis gets them . You might ask why I think that ? Here's my reasons :
1. In 3x6 when Louis and Lestat are sitting on the bench And Louis asked Lestat if he thought he was gonna get away with no one mostly Louis not finding out about his relationship with his mom , Lestat said he kinda prepared the setting for it to be known and he somehow hoped it would be known ( by Louis especially ) . He also said he questions why he actively manicly pursue failure ? Which is such a familiar vibe to why he's actively recording his so called " failures " albums . And hoping someone at an auction bought them .
2 . From S1 and S2 the only person Lestat is Afraid to be judged by and be hated for his dark secret ( being abused by his own mother ) is Louis . And in ep 7 last moments he said : " do you hate me ? " Looking very sad . And in Sam's interview recently we read that Lestat no longer need the big " I love you " because he knows Louis loves him now . But why and how he is with Akasha right now and doing what he does we don't yet . But it seems like Lestat thinks people ( or even Louis ) might hate him again . For what he has done by then . Now I'm do have this question wether the failures recordings are finished by the time he's with Akasha or not . But I think he is still recording while he's with Akasha . And he will probably still record more after the whole thing is over .













