The San Bernardino County Coroner's office said the positive identification was made through dental records.
The final hours of the manhunt for Christopher Dorner began when Jim and Karen Reynolds opened the door of one of their rental condos.
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"We had come into the living room and he opened the door and came out at us," said Karen.
"He had the gun drawn," added Jim.
A man believed to be Dorner tied them up.
"He talked to us, trying to calm us down," said Karen, "and saying very frequently he would not kill us."
He then took their car. "We listened for probably a minute or two, wanted to make sure he was gone," said Jim, "sounded quiet. And then we started struggling trying to get loose."
They called 911, triggering a chain of events that ended with Tuesday's shootout in which two sheriffs deputies were shot. Thirty-five-year-old Jeremiah MacKay died from his wounds.
The firefight that we witnessed was intense and we were forced to take cover - however, we left his cell phone on. Early in the standoff you could hear officers suggesting burning the suspect out.
One officer can be heard saying, "Burn that ------ out , burn it down, ------ burn this mother-----"
Four more hours would pass before police used high-powered tear gas. The canisters are known to be a fire hazard.
"We did not intentionally burn down that cabin to get Mr. Dorner out," San Bernandino Sheriff John McMahon had said.
Dorner's body was found in the ashes. It's unclear if the cause of death was from the fire -- or a single shot we heard moments after the cabin ignited.
Meanwhile, investigators looking through a trash bin in Irvine, California, where the first two victims were killed, recovered Dorner's badge, a police uniform, and a high-capacity ammo magazine.
CBS News asked San Bernardino County Sheriff's Department about the audio we recorded, and they declined to comment.