From a technical standpoint, you can ship directly to your buyer's FFL. Be sure to get a hard copy of his license via fax or email BEFORE mailing overnight to him and ONLY to the address on his license, period. Another option would be to go to your local FFL and had him ship it for you but I don't think that's necessary as long as you can validate the buyer's FFL is legit.
One thing mentioned here, however, always bothered me and that's alerting the State that you got rid of a firearm and want it removed from your list. Guys, do you really think that a phone call is all they want from you in that case? If you deal with a local FFL I guess they might file paperwork that would eventually remove a gun from your listed inventory the state has, even though it's a fractured list full of inconsistencies just because of the way it was assembled. As far as I'm concerned, the more screwed up it is the better. So what the state still thinks you own it. You have paperwork to prove otherwise and you don't have any legal obligation to tell them otherwise. Remember.....We don't have a "registration" per se and the list they have is cobbled together based on all kinds of dated info that was illegally kept.
So, I'd just file it away. Should a problem occur in the future just whip out your receipts from the FFL and your buyer and that'll be that.
One more thing, too. You're concerned about removing a firearms from your list. The tens of thousands of us who now have or had C&R licenses for years have had literally hundreds of firearms move in and out of our collections over the years. The State doesn't have a clue about them because we were only required to keep a list of them in our "bound book" which I did and which I keep in my safe in case anything from there comes up in the future, too. Still, the state has no reason to know any of this. Frankly, they should NOT EVEN HAVE THE LIST in the first place but we won't go there.
Just my 2 cents.
Rome