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The entire point of the 80% rules is that it's as far as someone can go without involving an FFL holder. That's where the inventory really is and the ATF can't legally touch them.

Many if not most gunsmiths (all of the ones I know) are reluctant to touch a botched 80% build because by the time it's botched it's more than 80% complete, hence legally requires a serial number and a 4473 transfer to return to the customer, not to mention that it's very likely to cost more to fix an off-center hole, for example, than it is to purchase an entire new receiver. The ATF is barking up the wrong tree here and probably knows it.