bubblers,
From listening to the recording it seems to me like it was two airport frequencies on that recording. You had the pilots and ATC talking and you had ground talking to an airport maintenance vehicle regarding taxiway G and E.
Owatonna is a Unicom with no ground control and no taxiway G and E. Plus the Wind shear alert was from an aircraft landing on Runway 31 when there is only a runway 30 at Owatonna.
It must be some sort of overlap that is causing confusion.
From the pilots being told that they could expect a 8kt head wind to having a 6 kt tailwind is something that could happen to anyone. What a sad and tragic situation.