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My local gun shop just took a delivery of a SIG MPX with a brace from GunPoker. Called the prospective owner and told him, on the advice of ATF, he could toss the brace and the owner could pick up his pistol, OR, he could separate the pistol and the brace and turn the brace over once shown an approved tax stamp for a SBR.
People have been building AR15 pattern "pistol" since the early 90's to my certain knowledge. My buddy had one in 93-ish, just stick the end of the buffer tube in your shoulder and go to work. OK, so it doesn't look cool. So what.