"Perhaps Black Aces Tactical, on its Facebook video post, explained it best: [The Short Barrel DT] never had a stock, so it will not be a short-barrel shotgun … so it will never be an NFA item. It’s not an AOW because it’s over 26-inches long. And since it has a forward grip required by its design to function, it cannot be a pistol. Thus, if it’s not a SBS, not a AOW and not a pistol, it can only be a “firearm,” and a firearm can be transferred to qualifying individuals in most states with a standard 4473 and background check.”
and yes...i do like that shotgun.