Simple.
Every part of a magazine can be newly manufactured for replacement of an existing pre-ban mag.
If you assemble replacement parts into a functionial 11+ rd magazine, you are breaking the law.
As far as being prosecuted, this is a hot issue of contention here on the board.
Some maintain the burdon is on the posessor to prove it's a legal device.
If this were the case, you would simply save your old mag body to prove it was indeed a replacement.
Others realize that the burdon of proof is always on the prosecution show a crime has been committed, so unless they can prove it's a post-ban, you are fine.
Para-Ordnance used to go to IPSC matches and sell "replacement mag kits" which consisted of every part of the mag. Body, spring, follower, and floorplate.
ATF got video of shooters simply buying a "replacement kit", assembling it in front of the table, and walking off with a new mag. So, I believe there is a letter ruling regarding selling replacement bodies and internal kits from the same supplier.