The issue at hand is technically, since a pistol grip 12 gauge shotgun has a bore over 1/2”, and it was not designed or redesigned to be fired from the shoulder, it does not meet the legal definition of a shotgun. Therefore, the Mossberg 500 Cruiser is technically a destructive device.
I have NOT heard of any Cruisers being taxed as destructive device, just the Stryker style. They are still all over at the gun shows. But yes, BATF are using the bore size over .5” as their excuse. So that takes of 16 and 20 gauge shotguns, too. Maybe we can keep our .410’s? LOL!!