Just watched the archive of this morning, and the 6 page letter, while I realize it's a done deal with Kat and immunity, and also that Seth has quite the imagination, I think there were too many details in that letter for just pin it on R & P purposes.
He mentioned them using rope around her neck, but also that a short length was tied around her wrists, he mentions the 'painting' text, her underwear, the tarp, duct tape, her purple face, all the things that might possibly be seen if her body was found, or the evidence they disposed of was recovered or their phone records were gone through.
I am more strongly left with the thought that much more went on that night than Kat is divulging or admitting to, I think they both did tie her up and rape her, whether accidentally or intentionally killed her I'm still not positive about. I really hope Seth takes the stand, although I'm not sure how he could hope to pin it on Kat and extradite himself, seem the most he could do is admit his role and Kat's as well, which I doubt he'll do considering the charge of 1st degree. I also don't see his attnys banking on the jury giving him the lessor charge of 2nd or manslaughter (if that's available), but I do think Kat played a much greater role in what happened than her admissions on the stand.
ETA: That should be 'extricate', not extradite. lol