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As you can see from the citations noted above, there is no definition of a “weapon made from a pistol.” Thus, converting a pistol into a rifle using the CCU would not be a violation of the GCA or NFA. However, there is a definition of a “weapon made from a rifle.” Therefore, when you convert a pistol into a rifle, it can not then be converted back. Doing so would constitute the making of an NFA-class firearm that would require prior approval by ATF and appropriate registration.
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That answers the question then. Reverting back to a pistol after installing the Mech Tech upper creates an illegal SBR according to the ATF ruling. Thanks, rjrivero.