Session tapes from The Man with the Golden Gun and The Spy Who Loved Me were not given analog to digital transfers in 2003 because EMI did not want to spend the money. Very sad.
OK, I listened to the Bond podcast again and it seems that Lukas is saying that the record company transferred all the Bond material in the Abbey Road vaults, which would have included Man with the Golden Gun (and possibly Spy Who Loved Me), but they didn't want to spend money to generate expanded/remastered albums for anything beyond Live and Let Die. It's a little vague, but then it is just an interview, after all, not a deposition! If he's stated definitively elsewhere that those two were never transferred that would settle it.