Buick
Generally that's correct. The caveat is - how much of the gun had been assembled before it was shelved, for the duration of WW2? As Lee Jarrett pointed out, its doubtful that fully finished guns would have been shelved; there was too much demand for the guns, and they would have been sold to some entity for the war effort.
The assembly process for a gun started with fitting together a frame, side-plate, and rough grips. Upon completion of this first phase of assembly, a serial number was assigned, and stamped on the frame, side-plate, and marked in pencil inside the right grip. At some point, the pencil marking was replaced with a stamping of the serial number. The assigned serial number was contemporary - as of the date of assembly.
If the assembly process for a gun was suspended at that point, then presumably all that would have been stored, at that point, is the frame, side-plate, and the grips. Its worth pointing out that there is a noticeable difference in the blued finish between the guns shipped pre-WW2, and the ones shipped post-WW2. The bluing was the second-to-last phase of the process; the last was a final hard fitting after bluing and heat-treating of certain parts. The bluing process was suspended during WW2, and so its not surprising that there would be a difference between the prewar and postwar finishes.
By knowing the serial number, the historian knows what shipping records book to use, and thereby knows the time frame of the assignment of that serial number, which was the time frame for the first phase of the assembly process. The entry in the shipping records book, for that serial number, will contain the date and destination of the gun when it was shipped.
Its important to understand the overall process, when thinking about what might have happened 75 -80 years ago!
Regards, Mike Priwer