The plan I heard says the tape will be released in two parts, a total of six hardcore scenes, claiming it was made during her trip to Mexico with Sam last September (here). The guy will remain anonymous. . . . she is being offered millions, upfront, locked away for now but paid later while calling it a lawsuit settlement.
This is all speculation from a blog--I doubt it will come to pass. This time. But surely someone will do this eventually, won't they? The money could be very good and the stigma of porn and sex tapes seems sufficiently diminished that surely some legit actress (or general, all-purpose celebrity) will do a back-door (so to speak) porn gig in this manner at some point, no?
That is, unless it's already been done.