Interesting idea, but it doesn't quite map over to me. "The Fly" is the only Breaking Bad episode I don't like (except for Walt's monologue), whereas I liked this episode of Better Call Saul quite a bit.
His firm lost a huge client because of Jimmy, so I'd think however complicated Howard's reaction has been to Jimmy, it's safe to say he'd think Jimmy's an asshole at this point.
Ugh, I don't know how I managed to get those two quotes nested inside each other, and I can't seem to split them up.
@JudyObscure, I expected the same thing: that he would just say he had been reading and not paying attention. I don't think he really wanted to "do the right thing", but he was feeling the heat and was torn between doing nothing and dropping the dime, so he slowly and reluctantly just barely summoned the will to do what the cops wanted him to.
@Clanstarling, you may be right...but Howard's reaction ("I don't even know where to begin...") suggested to me that he's not even sure whether he believes the tape. I'm sure he doesn't think it's doctored or anything, but he may think Jimmy was just humoring his brother to bring him back from total psychological breakdown.