Well...do you cerakote your firearm? Kinda the same thing if you do. Do you dress up your gun with different accessories? In a way its similar. I dont think ill SBR atleast not for a while, simply no need at this time
If cerakoting required a $200 tax stamp I wouldn't do it either.
I may be one of the few people that doesn't have money to blow, I just can't imagine myself paying that much for a SBR that is identical from the muzzle back otherwise. I don't see the point even if there was no tax stamp involved. Only way I understand it is 'because you can' or like a $200 admission to some exclusive club.