That’s an interesting little mystery. I assume you mean this one: https://worldofspectrum.net/infoseekid.cgi?id=0007945
Listing the content of the TAP file at least seems to yield a version number of “ver 16.06.87”, which at least suggests a date for when it was made:
$ listbasic BALLP.TAP
10 REM ver 16.06.87
1000 INK 7: PAPER 0: BORDER 0: CLEAR 24449
1010 PRINT AT 10,10;"THE BALLPOINT"
1020 LOAD "BALLCODE"CODE
2000 LOAD "INIT"
9999 REM CLEAR : SAVE "BALLPOINT" LINE 0: SAVE "BALLCODE"CODE 51950,13586
10 REM ver 16.06.87
1000 INK 7: PAPER 0: BORDER 0: CLEAR 24449
…and for whatever reason the following two groups of words are encoded in the TAP file:
the, of, and, to, in, that, it, is, for, be, was, as, you, with, he, on
have, by, not, this, are, we, his, but, they, all, which, will, from, had, has, one, our, been, their, there, were, my, if, me, what, would, who, when, him, them, war, your, any, more, now, its, time, up, out, can, than, only, made, other, into, men, must, people, said, may, man, about, over, some, these, two, very, before, great, could, such, first, upon, every, how, come, us, shall, should, then, like, well, little, say, because, being, under, after, here, good, make, many, much, those, way, see, know, day, never, did, new, down, even, long, years, right, get, life, just, take, where, work, things, part, through, while, last, might, am, back, old, own, three, against, go, think, came, matter, days, without, also, today, yet, don’t, same, thought, each, far, home, put, again, always, nothing, present, between, going, per, once, year, another, away, couldn’t, fact, half, still, gave, power, too, north, south, east, west, passage, large, your, exit, The, lead, found, looked, possible, until, nothing