ATFE decides whether a particular casting/forging is 80% or not. Many manufacturers submit a copy of the casting/forging to ATFE for a determination, but it depends on what model is being produced. As far as I know, for AR types, you can have any 1 of 3 areas completed. 1-mag well, 2- buffer tube, 3-fire component well.
This is why you see a variety of 80% lowers, with different areas which are completed or not.
I remember reading a BATF letter from years ago stating that the requirement for the 80% cutoff is based on the amount of time required to allow the frame/lower to fire 1 shot has to be at least 8 hrs. This doesn't mean the frame/lower has to work properly, or function 100%, it just has to fire 1 shot to be considered a completed firearm.
Manufuactures don't provide letters authenticating it as a non-gun. They have no reason to to provide this information to the buyer. As the seller, all they have to make sure of is that they are not selling an 81%+, so that they don't run into violations of Fed. Laws.
Some manufactures have gone the route of producing the lower/frame and sending it to the ATFE's Technical Branch in Wash. for a determination. The lower/frame must be submitted in the exact configuration it is going to be sold as. ATFE will make a determination as to whether it falls under the 80% level, and if it doesn't will tell what has to be done in order to bring it into compliance.
Remember, this is Federal, your State may have other laws.