I hit several survivors who were holding tapes as Sadako and did not make progress with this achievement. The description says "special item" and I took that to mean any special item not just flame turrets.
Doesn't work with Sadako.
Maybe it has to do with the fact they lose the tape instantly (during the hit?).
I did it with Wesker and it went pretty quickly.
(Do not know however if M2 would work, too. I tryharded with "basic attacks".
The tape should be a special item. Its a bug BHVR
Similar reports for other platforms as well:
Still not tracking VHS tapes :(