No, the law applies the same to both. Sure, your odds of getting caught are near zero. However, if you do get caught for some reason, a trip to club fed will likely be in order. I've literally never had someone ask me for a form for one of my SBR's or machine guns. I could literally have made many of each and gotten away with it until this point. But, I have too much to lose to take even a 1% chance. I'll comply with the stupid regulations, but have no issue with those who don't.