He certainly admitted to parts of it (let's see if the child pron allegations actually pan out). From the transcript:

A (the man): That was - that was her idea. And that was total, like, role play stuff. ... A: So we'd talk at night and she used to wrote stories...should would write one and say "You take this role, I'll take that role and..."

So he doesn't seem to deny "roleplaying" about his wife fucking three school kids, he just claims that his wife started it.

Maybe I'm an old-fashioned prude, but if my wife started dirty talking and wanting to "role play" about fucking kids the same age as our children, that would be the end of the relationship. Like, immediately.