So you buy a "virgin" lower from a FFL w/ the stock attached. It's marked "other" on the 4473.
It's never been assembled as a rifle.
Remove the stock. IF you have other long arms in your possession that will accept an AR stock, set it aside. IF you have no other long arms that will accept that stock, sell it or give it to a friend.
Install your sub 16" upper. You're good. You have a legal AR pistol.
Buy a 16"+ upper, or 14.5" pinned & welded, etc. Pick up your former stock from your friend, install the 16" upper first, then install the stock. You're good. You have a legal AR rifle.
Remove the stock, then remove the 16" upper. Install the sub 16" upper. You're good. You have a legal AR pistol again. You also have a spare stock, which clearly is intended to only be installed when you have your 16" upper installed.
Swap back and forth as you like, just remembering to remove the stock before installing the sub 16" bbl.