Willie, you forgot in case A the first transfer from original owner to first FFL is taxable. Add $200 and 6-8 months. Total 2 tax stamps, 2 dealer transfer fees, and 3 BATF wait times of 6-8 months each. And BATFE has to approve every transfer, dealer to dealer or manufacturer to dealer or dealer to individual/trust. There are no shortcuts.
In case B, there are two tax stamps: one to the first dealer, another from the dealer to the buyer. But yes you do save one FFL fee, but you're also right about the C&R belonging to an individual, not a trust. I don't really think it's worth getting the C&R if you have any intention of placing the gun in a trust.