There's essentially the same as a witness in a murder case saying he saw the murder and then realising that hai statement would indict the murderer, change his statement to say he didn't see or hear anything. I'm sorry but this is extremely poor logic and definitely brings Sachin's integrity into question, there should be zero tolerance around the world on racism!
Except that Tendulkar did not actually say he heard Harbhajan say Monkey to Symonds.