I have never heard of anyone getting in trouble for having tape and a bottle. If you have a bottle with carbon fouling inside it and an exit hole in the end, you win the ATF's mystery prize.
FWIW I know a guy who has a "suppressor" that is little more than a serial numbered fitting that screws to his .22 that has threads for a 20oz bottle on the other end. It is registered on form 1.
"No, it's not a silencer. This little doodad is my own invention. I call it a loudener." --Sledge Hammer