Why not magnetic tapes in stead of vinyl records?

I guess baking and storage are different things since
recommendation from National Technology Alliance states:

"Storage at high temperatures ( > 74° F; > 23° C)
increases tape pack tightness. This results in distortion of
the tape backing and an increase in permanent dropouts as
wound-in debris is forced into the tape magnetic layer. Many
layers of tape before and after the debris can be affected
by impressions of the debris. Layer to layer adhesion, known
as tape blocking, also can result after long term storage at
elevated temperatures."

They also stated:

"Variations in temperature and humidity can cause tape
problems. Tape packs are wound under a considerable amount
of tension. This is necessary to maintain the shape of the
tape pack. A reel of tape can be permanently damaged if the
tape pack tension is too high or too low. If the tension is
too high, the tape backing can stretch. If the tension gets
too low, tape layers can slip past each other, resulting in
pack slip, cinching, or popped strands on playback (see
Figure 7). Relaxation of the tape backing can also occur if
the tape pack tension is not properly maintained.
Relaxation, stretching, and deformation of the tape backing
can cause mistracking of a videotape or sound distortion on
an audio tape. Every time a tape pack is heated or cooled,
the tape pack tension will increase or decrease,
respectively. The best way to reduce the degree of tape
backing distortion is to store magnetic media in an
environment that does not vary much in temperature or
humidity."

http://www.clir.org/pubs/reports/pub54/5premature_degrade.ht
ml

Baked tapes.....yummy yummy!

Why not as long as one knows exactly what one is doing. That would not be me in this case. :^)

Totally agree with Atmasphere about tape storage. I have c-cassettes that are over 40 years old and most of them perform just fine. Furthermore I play cassettes in my car in hot summers and very cold winters (28 Celsius minus at lowest).
Certain cassettes are kept many years in my car but never in direct sunlight. Baked or frozen cassettes play nice to me. Of course, excessive heat ruins tape but not excessive cold, heh maybe make the sound more fresh ;-)
Cassettes never sound dull but I have had some worse quality tapes that soon lost higher frequences and become worthless.

Kijanki, my recommendation is to work with tape for a while and then you will see that not only are my observations correct but also those of the NTA. (My statement was that tapes store in an attic much better than a basement, which is different from the argument you are making FWIW.)

A controlled environment is nice, the big deal being low humidity. For this reason I recommend that anyone storing tape consider the use of a pack of silica gel inside the plastic bag in which the reel of tape is stored. It might be hard to search on this but I have made this recommendation a number of times on this forum.

As I said before - attic is possibly the worst place for storage of tapes with excessive temperatures, big temperature swings between day and night and uncontrolled humidity. I would rather store them in my basement that has pretty much the same temperature thru the year and pretty low humidity. It is just my opinion, nothing else. If attic works for you - fine. Semiconductors are also baked in high temperature before assembly but it does not mean high temperature is good for their operation or storage.