KUALA LUMPUR — U.S. music superstore Tower Records will open its newest Asian store here Friday in Malaysia’s capital.Costing $2.3 million, it will be the country’s biggest music store, measuring 14,500 square feet, and be capable of storing about 200,000 CDs, laserdiscs and tapes. This is Tower Records’ second overseas superstore, after Hong Kong. A second Malaysian outlet will open at year’s end at the new Sunway Pyramid shopping mall in Petaling Jaya. A third is being planned for Penang. The local franchise holder of Tower Records is the Sunvic Group, which is involved in concert promotion and music entertainment.