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Actually, no. Technically what is a destructive device as used in relation to firearms is a creature of definition. I will use the federal definition, which expressly excludes shotguns from classification as destructive devices. Technically, you would be correct if said law included it in the definition, but provided for it not to be subject to the same restrictions. This assumes that we are speaking of a shotgun which the Secretary finds is generally recognized as particularly suitable for sporting purposes.
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Actually, if I read it correct. The law does not specifically exempt shotguns. It simply gives the AG the sole discretion to exempt ones he feels have a sporting purpose. If the AG wanted to, tomorrow he could remove those exemptions at will. Thats what happened to the Street, Sweeper and other shotguns. They were not declared DDs because they already were DDs from the start. They were just declared to no longer be exempt from the regular rules.
So shotguns with a bore over 50 cal are infact DDs that you just don't need all the regular paperwork for. For now.
But like I said this is all technicalities, sine if the AG suddenly decided to turn one of the most popular guns in america into an NFA item, he would quickly see what mass non compliance looks like.