Let's look at this matter another way. Selling a rifle built on an 80% receiver is legally exactly the same as selling a rifle built on a100% receiver.
In both cases you are a manufacturer of a firearm.
How many of those generic ARs you see floating around were bought and assembled by unlicensed individuals? Yes, the number is many/many/many. Yet no one seems to worry about this, they save all of their worry for the 80% guns.
You can leave your 80% AR to your heirs. You can give it to a friend. (Hard to prove some one is in business if they are literally giving their product away).
Yes, you can even sell one. Or more, though quantity does make it look like you were conducting a business, doesn't it?
Now how about that rusty .22 single shot bolt action with the rat chewed stock? Let's say you re-finish it. New blue job, sand the stock down to fresh wood, stain it, and then give it a dozen coats of boiled linseed oil. Yes, you have just manufactured a firearm. (I don't make the laws, I just try to understand what they are).
You can keep it, you can give it away, or, you could even sell it. But, you can't do it as a business.