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Looks like the CMMG 12 gauge shotgun... (judging by the sign )
They say that the lower is going to be available (and listed in) quite a few heavy hitting rifle calibers, such as .300 win mag.... so that it will not be made into a "destructive device" (hopefully) in the USA.
That said, It may get classed as an AR variant, or it may very well get prohibited if they try and register it up here...