As you know, Kris was hooked up to a polygraph on James Corden's show and he asked, "Did you help Kim release her sex tape?" Kris answered "No" and the polygrapher said she was telling the truth. Steve Hirsch, the Prez of Vivid Entertainment that released the tape, has said Kris never met, spoke or worked with him on the release of the tape.

In Ray's 44-minute diatribe, he never says Kris negotiated for the tape's distribution with Vivid Entertainment, the company that released the tape. He does, however, say there were 2 different sex tapes, not just one -- 1 shot in Cabo and 1 in Santa Barbara -- and he says Kris handpicked the one where Kim looked the best. BTW ... the 3rd tape is labeled "Intro."

He also says in his contract with Vivid, where the 3 tapes are mentioned, Kim's fingerprints are on them ... literally. He says Kim wrote the section describing the 3 tapes. What's significant about this ... Ray says this is the original contract he signed giving Vivid the rights, and he says Kim's handwriting is right there.

It's interesting ... Hirsch has said he acquired the tape not from Kim or Ray but from "a third party." He was never more specific, but he did say "We are very confident in our legal position." Under California law, the person whose image is portrayed in such a video must sign off either directly or through an agent in order for the distributor to have a solid legal position.

Kim also allegedly sued Vivid for invasion of privacy, claiming she never authorized its release. She says she ended up settling with Vivid and the suit was dropped. It was taken off the market months later after a "third party" bought it from Vivid.