"function or not, if that 80% finished lower has a serial number on it, it is legally a firearm"
Uh.... <sigh>... no.
If it's an unfinished forging, requiring 20% more machining, it never was a firearm, is legally just a lump of aluminum, and can have any sort of gibberish the owner wants engraved on it, including numbers that are placed as to *simulate* a serial number, but which are, in fact, just gibberish engraved on a lump of aluminum that is a non-firearm.
Willie
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