People get hung up on federal stuff, and sometimes forget that the states also have their own laws. Know your STATE definitions for SBR/pistol/rifle/etc. before coming to any conclusions.
But following your logic, and assuming your state statute refers to the federal definitions of these things (which most do), then
A. Ignorant cop is shown the ATF opinion, issue over before it begins
B. Corrupt cop knows this configuration is legal, but is, for some reason, willing to tamper with evidence, withhold evidence, arrest falsely, purger himself in 5 or 6 different ways, and commit any number of other felonious offenses..... just for spite?
I can't seem to make the above work, following a number of lines of logic.
I think you're letting your imagination run a bit, guy.

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