Still waiting for a cite to a statute. What you've provided appear to be guidelines, not a law.The ATF is pretty specific about what it takes to consider a firearm destroyed. I provided a link.
Filling a barrel with epoxy, as suggested, is quite easily restorable to firing condition. That's not legally a destroyed firearm.
By the way, when you've baselessly accused someone of lying and you realize it, there's a fork in the road. You apologize or you're an asshole. I've seen which fork you take.
While you're at it, please show where I accused you of lying.
Finally, if you will recall I did apologize (saying, "I stand corrected") to you in another thread (or in this one, I'm not sure and it ain't worth my time to go back and look). You rejected that offhand. Consequently, I conclude that it is you, Tom, who is the liar and the asshole.