I've listened to the call and James, which is the name of the caller, has his voice masked ("protected"), and at least I can't tell who it might be. I do know that Bubba seemed very caught off guard by the caller's accusation.
I hope TNA officials are not really wasting time trying too hard to figure it out either as even if they find out there's not much they could nor should do as even if a confidentiality agreement had been signed by the person with TNA, stories of Jeff Jarrett or anyone's personal life would not be covered by that business agreement as it would have nothing directly to do with TNA business nor confidential information.
Jeff Jarrett's remedies in law should the caller be "outed" would be to sue him for slander and/or defamation of character if the information is untrue.
Here's a link to the audo posted at YouTube