Here is the part of C&R qualification that gets ignored by many:
"Any other firearms which derive a substantial part of their monetary value from the fact that they are novel, rare, bizarre, or because of their association with some historical figure, period, or event."
Many people get stuck on the 50 years old qualifier and seem to not understand that brand new guns are also qualified if they fall under section 3.
I fully understand that, and I wouldn’t treat a new gun as a C&R unless it was explicitly listed in the C&R book published by the ATF.
50 years is always valid, so it’s really easy to evaluate.