SBC does not forward 200 OK to IP PBX
SBC is connected to ISP on the peering side and IP PBX on core side.
IP PBX user has call recording implemented, based on silent monitoring (basically, a conference call through a central mediaserver connecting audio streams to recording server).
When IP PBX user makes an outgoing call, IP PBX sends out INVITE with SDP indicating user's phone as destination of RTP traffic. ISP responds with 200 OK which includes also record-route field.
Call is connected.
As soon as call recording is started, IP PBX sends out another INVITE, this time SDP includes IP of the mediaserver which handles recording streams.