There was a case, and actual conviction, for constructive intent where a person had a stocked AR lower and a short barreled upper. I remember one important point in the case is that he had no other lower, nor any 16” uppers, so the only combination for a functioning gun with the components on hand was an SBR. I think one thing with the PS90 is that both the barrel and receiver are unique components, so if you have a unbarreled p90 receiver, and the only barrel you have is a less than 16” barrel, that might be considered constructive intent. Also, you can’t really claim it’s for a PS90 pistol since those don’t exist.
My take on it is this. If you have a short barrel or short barrel upper, make sure that you have something on hand that it can legally be used on, either a pistol, or a legal SBR.