Oooookaaaay ...
We start with a law that says thou shalt NOT purchase any new firearm that is not on the DOJ list.
We than have an exception to that BLANKET prohibition, saying that the foregoing does not apply under certain very strict conditions -- such as converting to a single shot firearm.
So you have it converted and you buy it. Your story is that it is then legal to convert it back to the configuration that you were not allowed to buy from the factory? Good luck selling that to a court.
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