Thread hijack!
Sorry Walt. I'll go thru an split this bit off.
In answer to the other question.
Keep in mind in Canada and the U.S. of A. the firearm is the lower. When a unit or agency orders it - that is the item that is recorded with the Federal Gov't(s).
In some other countries it is the barrel (not the receiver).
So as a result when say a unit or agency buys 1,500 Hk416's - the lower is what is the item that is controlled.
If some of the lowers are destroyed and the entity recoups the funds - then there is a zero sum balance.
Of course the upper then walks into the civilian market - and someone or a unit fund makes whatever the difference in the sale of the upper to the market - to what the unit paid for it.
And as far as the ATF (or CFC) is concerned the item is gone.
Several people have gotten a handsome profit off this - and some of the smaller departments have been able to equip their officers with a bunch of new kit they otherwise could not fund.
However it is illegal - as one has fraudelently filled out the end user. Some people in positions of authority in two entities that I am aware have lost their jobs (and pensions) over this.
So while it seems minor (to me at least, but then I never was the pillar of ethics

) it is a big deal and it has some very large consequences.
- the same goes for getting "connected" friends to fill out end users for NV or whatever.