I think the prosecutors have the evidence they need to prove tax fraud and more. The question the trial will answer is, will Alan claim he embezzled the money and filed false tax returns by his silence, thereby letting Donald off the hook, or will he take the stand and try to clear his name by pleading that Trump was a monster and that he found himself with his head in the mouth of this monster and he couldn't find a way out. Unfortunately, if he tries such a claim the Judge will wonder why, if Trump was such a monster and Alan was so trapped, then why did he refuse to make a deal and seek refuge in the arms of the prosecution?
I believe the aim of the prosecutors is to cause the defense to twist themselves into inextricable pretzels so that by the time they enter the federal courts there will be no way for Trump to untangle himself from the web of lies he created.
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