Well, just to add to the fuckery....this is straight from the ATF's website:
"Once the firearm is registered as a short-barreled rifle (SBR) can I remove/change the “stabilizing brace” or attach an item marketed as a stock? If so, am I required to notify ATF in advance?
Yes, once the firearm is registered as an SBR, you can change out the “brace” device or stock for a different brace or stock. You do not need to contact ATF/NFA because changing the brace/stock does not change the configuration of the SBR. However, if the length of the firearm has changed you will need to notify the NFA Division."
(https://www.atf.gov/firearms/qa/once-firearm-registered-short-barreled-rifle-sbr-can-i-removechange-%E2%80%9Cstabilizing-brace%E2%80%9D)
This is some new shit that was never on their site before all this crap with the braces.
You can look up the laws concerning changing the uppers, barrel lengths, and even calibers and nothing says anything about a need to notify. The only restriction is on caliber, you can't exceed 1/2" diameter (.50 cal) as it would then be considered a "destructive device" (18 U.S.C. § 921(a)(4): DESTRUCTIVE DEVICE, 26 U.S.C. § 5845(f)(2): DESTRUCTIVE DEVICE) (Firearm having a bore of more than one-half inch in diameter).
However with that said, you can no longer designate "Multi Cal" on form 1's. You have to specify the caliber. Although there is nothing that I am aware of, or can find, on the ATF's site that specifically addresses notification when changing calibers or adding new uppers in different calibers, or even barrel lengths, this COULD BE a means for them to shoot your dog if you put a different caliber upper on your registered lower and don't let them know. Far fetched, most likely, but then again, a lot of the shit they do is vague in many respects and leaves open a broad door to screw you if they really want to. This is common with them and done intentionally. If they really wanted everything to be cut and dried (i.e. easy to follow, and easy to understand), they would make it that way, but they don't, thus the hundreds, if not thousands, of questions concerning form 1's, SBR's and the like on all the gun forums.
Law sites that deal with NFA will recommend that you send them a nice letter letting them know of the different uppers and calibers you intend to attach to your registered SBR lower and they specifically say to tell them you are "amending" your registration, do not tell them you are "changing" it. Once sent, you do not need to wait for any approvals from the ATF (none will be coming). The general consensus, however, is that no letter is required, only that the ATF requests you let them know.
So, if you sent in a form 1 (taxed with stamp, or the freebie one (you won't actually get a stamp, only an approval form)), then have at it. Change it around, put on different uppers, change calibers, add a stock, it's an SBR. If you really want to send them a letter, then do that if you want, but there doesn't appear to be any law or actual legal requirement to do so.