Brothers In Arms, dealer in Cedar Creek, TX closed in 2022. They told me the ATF just hassled them to death over paper work to the point they gave up before the ATF did. I didn’t get the whole story, but I gathered at some point the cost of lawyers, accountants, and bookkeepers was no longer profitable.
Yes, the number of FFL licenses “revoked” by the ATF is probably small compared to the number of FFL businesses forced out of business by harassment.