It's a Recoilless Rifle that is loaded and reloaded with ammunition. That makes it as much a firearm as a pistol without cartridges.
I don't know how ATF would classify it, DD or AOW.
I guess that’s the issue. If you had an unloaded rifle, that would certainly qualify as a firearm, even if there was no ammo with it.
An unload AT tube would fall under the same rule.