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So if you don't have the adapter, the worst they can do is thousands and thousands of dollars in legal fees.
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If you don't have an adapter, the worst they can do is nothing. Trying to prosecute someone for owning an oil filter (or lawnmower muffler or 2 liter bottle, or any other commonly availabe non-firearm-related item that could be adapted to be a silencer) in the absence of any supporting evidence that there was intent to use it as a silencer is an absolute non-starter.
Do you have some evidence of a BATF prosecution or attempted prosecution of a person for owning an item that could be adapted for use as a silencer in a situation where there was no supporting evidence of intent.
What you're trying to claim is equivalent to saying that anyone with a 2 liter bottle and duct tape is liable to prosecution. I'm not a BATF fan, but there are practical limits to what they can get away with, and the kind of thing you're trying to pass off as fact is getting close to tinfoil hattery.
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At what point are you guilty of conspiracy to intend to evade a tax...?
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Same as always. At the point that there's sufficient evidence to actually show intent and capability beyond a reasonable doubt. You're liable to be prosecuted before that threshold is reached, of course, but even then there has to be sufficient evidence to at least strongly suggest that you're trying to or clearly intend to break the law.
Now, there are things that could get you some extra attention. If you own oil filters and guns, it would be stupid if the oil filters were not ones that fit your vehicles. It would be stupid to store them in your range bag instead of with the oil and your car tools in the garage. It would be stupid to have an adapter that adapts gun barrel threads to oil filter threads. Basically don't be stupid.