Benelli and 922(r)

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I want a nice autoloading shotgun. I live in Massachusetts, and given the Mass AWB I understand that a tube capacity of more than 5 rounds is off limits in a post-ban autoloading shotgun with a pistol grip. So, I will go with a straight stock. I decided on a Benelli M2 Tactical:

silo_502_m2_12_syn_ct_defense.jpg


I then went looking for a tube extension to add a few rounds of capacity. In the process, I learned of Federal law that may stand in my way in the form of 922(r).

922(r) itself is pretty basic:

It shall be unlawful for any person to assemble from imported parts any semiautomatic rifle or any shotgun which is identical to any rifle or shotgun prohibited from importation under section 925 (d)(3) of this chapter as not being particularly suitable for or readily adaptable to sporting purposes except that this subsection shall not apply to—
(1) the assembly of any such rifle or shotgun for sale or distribution by a licensed manufacturer to the United States or any department or agency thereof or to any State or any department, agency, or political subdivision thereof; or
(2) the assembly of any such rifle or shotgun for the purposes of testing or experimentation authorized by the Attorney General.

This section alone isn't too helpful. But after plenty of searching here and elsewhere it seems as if there is a lot of confusion. Some believe that adding capacity to, e.g., a Benelli M2, is illegal regardless of whether it has a pistol grip or straight stock. These folks take 922(r) to mean that modification that results in a configuration that is not allowed import is off limits, and Benelli does not import a configuration with high capacity. Others focus on AWB-like features and infer sporting purpose as applied by the U.S. AG. They conclude that absence of a pistol grip produces a sporting gun, and therefore adding a tube extension is just fine. There is also the issue of the number of foreign parts in the gun, with the potential for replacing enough foreign parts with U.S. made parts in order to comply with 922(r).

I note that several tube extensions for the M2 are sold by reputable companies and that the M2 is a popular competition gun in the U.S., with most competitors using a version with a high capacity tube.

My question: Is it legal to add a magazine tube extension to a Benelli M2 with a straight stock? Why? Would it be legal if the M2 had a pistol grip?
 
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