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Why this isn't classified an AOW, I still don't get - it isn't a SBS as it has no shoulder stock, it is a handgun for which there is no handgun ammunition available.......
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AOWs are specifically stated in the law as not having rifling (which the Raging Judge has). The only exception to this definition is for pistols with a vertical forend firing grip added.
And yes, all it would take is a decision from the Treasury Secretary to make every shotgun over .410 into a destructive device. Shotguns over .5" bore are all DD's by virtue of bore diameter,but are granted exemption via the sporting purposes clause which
allows exemptions for shotguns
(but does not require them).
Note: A DD does not need rifling to be a DD.