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"She could have removed the AR upper from the lower and placed the lower in her safe. Cut away all you want on the standalone upper, but never assemble it back on the lower. An AR pistol assembled with a lower that has a non-stocked buffer tube is fine. Put that pistol upper on a lower with a rifle stock and you have an SBR...."

The NFA makes no provision for "do-overs." It makes absolutely no difference what she did with it after. The instant the end of the barrel fell away, she was guilty of manufacturing an SBR without paying the SOT and was in possession of an unregistered NFA, both felonies. She can crazy-glue the end of the barrel back on but that won't change the fact that she had just committed two felonies, then posted a video online of her commission of the crimes.

No disagreement. She made an SBR out of a fully assembled, legal length rifle on the video. If you own a T/C Encore frame with rifle and pistol barrels, you can screw up by assembling a pistol barrel to a frame with a rifle stock. If the frame doesn't have an SBR approval an tax stamp for that length and caliber barrel, you have committed a felony. I've considered the prospect of filing a Form 1 for a T/C Encore frame, but I'm not really confident in how that might turn out. Better to stick with legal configs.