Dos4 still had commands to control a tape deck
If it worked at all, it would have worked by calling INT 15h functions 0-1, which was part of the BIOS cassette API. I believe in ROM BASIC on the original IBM PC and PCjr, the MOTOR command was actually implemented to call those BIOS routines, and the BIOS actually had code to talk to the cassette port. I think, on subsequent machines, the BIOS routines were stubbed out and just returned an error.
GW-BASIC was the only part of MS-DOS which had any reference to the cassette tape. The more core parts of MS-DOS (IO.SYS, MSDOS.SYS, COMMAND.COM) knew absolutely nothing about it.