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What are the requirements for caliber engraving?
And what if i change the upper later?
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I would send it off and have it engraved.
I won a free NFA engraving from molonlabe.com a few years back and they did an excellent job.
They get all of my future business for supporting this site and the great job they did.
As far as upper, you can swap out as many different uppers as you want. It's generally recommended to keep an upper with the size barrel you registered (so if you put 10.5" barrel always have a 10.5" barrel laying around). If you decide to permanently go shorter you just need to notify the atf.
I built one of mine as a 223 and decided to build a 300blkout. I sent them a letter than they sent be a letter back that the permanent change had been noted.
PS. I am not affiliated in any way with the company.