OK, I know this thread is very old, but I felt strongly about this and still wanted to post my thoughts. First of all, I'm so sorry you experienced this. Hopefully, things resolved and you are once again D/s in your relationship. However, what strikes me is that your goal was not truly to go above and beyond. Instead, you questioned your Master's ability to know what you are and are not capable of. He commanded you to make an audio tape that would make him want you desperately. You tried once, and decided you couldn't do it, so you substituted something that was easier for you. Not only did you not do "just" an audio tape, instead of making it sexual, you made it about how much you loved him. Something totally different; Something you wanted to do, not what he wanted you to do.
Then, as others pointed out, you questioned your punishment….