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That's interesting. Does the ATF have a catalog of gun models with different rules about their "official" serial numbers?
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I'm sure it's buried somewhere in their myriad of regs, but I suspect that BATF recognized the "legal" s/n as that applied by the manufacturer for company record keeping.
Another good example of unusual serial number placement would be on some old Remington single shot .22s; The s/n was placed on the underside of the barrel, not the receiver.
I think now BATF issued a whole series of "guidelines" for placement of serial numbers including font, size of characters, depth of characters, etc.