My guess is that it's the same old "Tower Records" who still runs the site.
I'd be shocked if some kid managed to pick up a domain like tower.com for fewer than a 5 or 6-digit sum. Plus the sites towerrecords.com, towerrecords.net & towerrecords.org which are all the same site.
All of them are owned by MTS Inc. who also seems to be the sole controller of 205.166.37.4