For the longest time, over 20 years, most could not get signatures so the trust/corp was the only way to do NFA without getting an FFL or just plain moving. Now the CLEO doesn't have any input on your purchasing decisions, so why bother with extra paperwork. As I see it, the only perk you have with a corp or trust now is that you can loan your trust held items to someone who is similarly on that trust. But how many people are OK with loaning out guns? Individuals can leave NFA in their will, so there is no concern in my book about that. For my money, registering as an individual was always the first choice, now is no different.