I was watching TV with DD when a thought triggered in my brain about a brilliant action movie twist. However, I can not for the life of me remember which movie it is!
Google is of no help, it has no idea what I'm on about - DD has rolled her eyes and abandoned me to my search, so I'm hoping some one here will know?
The scene I remember:
SWAT team kills the lights and storms the building, where the gun men are holding the hostages.
SWAT enters a room where the mask wearing, gun totting bad guys are, and orders them to put down their guns.
They don't comply, but something looks off 
I'm guessing the films lead (who I can't picture in my mind) rips off one of the masks to find the person has duct tape over their mouth - turns out the guns are also taped to their hands.
So the bad guys snuck out as the hostages and left the real hostages looking like gun men
(not sure if it worked out for them, but it seems like a solid plan)
Any ideas? I think it maybe an 80s movie - but I may of made that up in hopes of remembering something to narrow it down!