Tucker doubted the Big Steal THEN. He believes it now, mocking the “results”, practically on a weekly basis.
There are a number of components. The ‘Kraken’ is one part, for which evidence was not provided. There are a lot of other things, which were ‘exceptionally odd’ and which require explanation which never came, but are not actual proof of election fraud without further examination. There is the systematic destruction of laws which would secure the election from a variety of fraudulent activities, or at the least would allow them to be detected and demonstrated. There is the conspiracy to stock voting centers with partisan election workers and exclude unallied observers. There is also the entire media/tech conspiracy to rig the information available to voters, in part coordinated by the FBI and other government agencies.
The last are now pretty ironclad.