I'm not trying to be argumentative I am simply stating what I have seen being declared, however right or wrong it may be.

It doesn't mean I'll be going with anything.

Why so confrontational? These are simple questions with regards to what I have seen and heard arguments for, however wrong or right those arguments may have been.

I guess my real question would be has anyone ever wound up with an example similar to the OP's, discovered that while the frame serial number did indeed match the yoke's, and their assembly numbers also matched, contacted the BATF and the BATF decided the revolver still needed to be surrendered/destroyed?

I'm talking practical application of the rule, even if the later applied serial number was determined to be the same as the original due to the yoke/frame assembly numbers matching. I guess intent and common sense does not factor into the equation in the eyes of the BATF?

I don't doubt black and white is truly black and white in this instance.