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Unless I am mistaken, the term "straw sale" is descended from an old practice in property law, and here's how that practice worked, assuming I remember my days in Property Law correctly.
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Yes, that is the history, but how that definition applies to real estate, how it applies to tax situations, and how it applies to federal gun law are not all the same.
I am looking at the prosecutions on findlaw. It is all about getting weapons into the hands of unqualified persons, or qualified persons in unqualified jurisdictions.
My situation is not that. I have no intent to possess or control or use this weapon in my jurisdiction of it is judged as unqualified, ie if it fails to be judged as on roster. I am background check qualified so the question is the somewhat subjective issue of "on list". the roster determination in reality is a process. You are allowed to appeal. In many states, in addition to appeal of roster interpretation, you are allowed to submit an unlisted weapon as a private citizen to the board for their own safety check and determination.
Obviously during that process there has been no transfer to the buyer by the FFL but the buyer is allowed to have the FFL send the physical weapon into the state board.
So at the end of such a process which can take three months or more, it would be a due process problem if the buyer could not then sell it a qualified person outside the state under a straw purchase claim