Right it does secretly record, because of the 15s buffer. "Record then delete" or "Record but can't access" is not acceptable, the law covers intercepting entirely.
Apple is banking on the transcripts-not-recordings and notification sounds (can't be disabled) to avoid it, but MA law is more strict.
I doubt "15s buffer" will hold up as "not a recording" and a notification that the recording is used 15 seconds later (during which a person could have walked away) won't be good enough.
AFAIK one problem is that the law is written to punish the recorder, not the provider of the technology. So it will likely slip by until someone makes a claim against an individual using it, and Apple will end up geofencing it.