He is in a rut. Big deep rut. When does this broken record get tossed and another excuse replace it? Who will deliver us from this evil? SIGH.
It's a catch-22
Unless Cohen was the "Third Party" who filed Trump's taxes ... all he has is hearsay. Which is not often good enough for a warrant.
And without the actual valuation of the assets, and the taxes/loans ... we can't tell if Trump did "fudge" the values.
Not to mention there are numerous ways to legally claim different values of assets.
EG: Market value vs assessed value for property. Market value is almost always higher than assessed value for taxes.