It was tampering lol. That's not even a question. Now whether or not it's enough for the league to punish them is another.
The phone call itself is not evidence of anything unless they can prove that Magic and PG13 didn't have a relationship/phone calls before Magic was hired.
Content of the phone call will be key IF they can't prove Magic and PG13 didn't already talk...that's hard to prove.
The Kimmel interview was NOTHING. Mitch and Phil would always talk about Free Agents without using their names. They'd get the Reporter to ask them about a specific player and then act "cautious" while saying they can't talk about specific players BUT they'd love to have a player that has this quality and that quality, obviously talking about potentially getting said player but not mentioning them by name.
Magic "winked" about going after PG13...that's the same thing but how many NBA Execs would ALSO be going after PG13? That's not news. He never said he'd talk to PG13 about forcing a trade or even advise him what to do before his contract is up.
It's no secret that every NBA team has a beat writer that puts out articles on behalf of the team, especially when the team wants to send a message to a Free Agent. That's tampering but it's not enforceable either.
It's no secret that PLAYERS talk to each other about teaming up...that's tampering but it's not enforceable.
Winking on Kimmel? That's entertainment...NO ONE took that seriously until PG13 himself came out and said he wanted to join the Lakers.