Hmm, knowing my own inclinations, I believe that if I had a "spare" suppressor, I would be planning my next carbine or upper, which is why, at least for me, 1:1 is the natural ratio.
It's not saving $200 on a stamp so much as completely avoiding any NFA issues with a P&W ~10.5" upper, especially of HPA makes suppressors legal in every state through federal preemption. No wait, no restrictions, no 5320.20s, as well as no $200 stamp, which takes care of P&W costs and some.
My son, a bud and I just got back from a GA night time thermal hog hunt and we used my SBRs, thermal scopes and suppressors. The planning and paperwork involved, the paperwork I had to bring along in compliance with NFA/ATF regs, and the pending HPA is what got me thinking about P&W ~10.5" suppressed uppers. We had a tight time frame so we drove straight through, and travel through is protected by the FPA of 1986 (right cite, iirc,) but if we were going to stop and spend a night coming or going it would be limited to only states which permit relatively unrestricted suppressor and SBR possession.
Or, another example where HPA and a P&W suppressed upper would be great is for that period when my son can be in possession of one of my rifles, but no NFA items. That ends when he is 21 and can be a RP under NFA, but not until then.
Take HPA out of the picture and I agree that P&W a short upper vs just going SBR with a lower is not a great idea.
JPK