Yes and no to all the above. ATF use to consider a machine gun with a non-detachable suppressor, a one stamp gun (the machine gun, suppressor didn't matter since it could not be removed). ATF changed this policy at some point, a non-detachable suppressor added on a machine gun would require a second stamp, but those previous one stamp guns were allowed to remain one stamp guns. I don't know why it would be any different for an SBR, even over 16".