Picture this scenario: The Residents made up the existence of The Warner Brothers Album as just another piece of their mythology. They did the artwork for the reel box and maybe even threw in a blank reel, or maybe just some odds and ends on the tape. But nothing was actually ever sent to Warner Brothers, or even intended to be an album, or even anything that's supposed to be a song. They just forged the rejection letter from the A&R man. They just had a quick physical artifact so, if asked, they could go "Oh, yeah, that's it over there. No, you can't listen to it. We're ashamed of that stage of our development." Something they could let Renaldo be photographed with.