So let's say I have been playing with some prototype hand made firearms. I build one, dutifully do my FA10 when it can fire a shot, test, then destroy it. I now have many FA10ed firearms which have all been destroyed per ATF regulations.
So when they want me to hand them over, I can't. There is no provision to un-FA10. The were not sold. They were not lost. They were not stolen. They were destroyed with all the required paperwork (none).
I can't hand over the 20 firearms that I properly destroyed. Now what?
Maybe that is the answer. What is the penalty for doing an FA10 on a work of fiction? If everyone did this for say, 25 extra firearms, then who is to say what did or did not ever exist, or is out of state, or just hidden?
I bet this skews a bunch of statistics that were never supposed to come out of the FA10 system too.