Actually, I haven't a clue, and I've even surfed around a bit and can't find any references. (I did find this
semi-psychotic site which claims, in the tradition of syncing
Dark Side of the Moon with
The Wizard of Oz, that a number of other Floyd albums lend themselves to syncing with other movies, including
Wish You Were Here with
It's A Wonderful Life.)
I also noted that this same tape of dialogue is used at the beginning of a live version of
Wish You Were Here that I picked up on Napster, (origin unknown) and parts of it are just
slightly more discernable, but not enough to tell what the hell it is.