My guess would be the only way to get something off of a list is to transfer it to another list, so to speak. Or more accurately transfer via an ffl. Follow Ca law if transferring to a Ca resident or Federal law if transferred to an out of state resident. Transfers as the result of an inheritance are pretty common, I'd expect. Short of creating a legal record of some sort, the last known owner would be the Ca. resident because they were DROS'd at the time of purchase. (Assuming they were recent enough legal transfers.) The alternative would be to not follow the laws (not allowed as a recommendation here, of course) with the expectation that if the subject were to somehow arise formally, they be found to have been registered to Old Fart, Sr., in California and now in the hands of someone else.