A shotgun is defined as being shoulder fired. Unrifled pistols are AOW's. A firearm with a bore diameter more than .50 cal may be a destructive device.
The Taurus Judge is none of these. It has a rifled bore smaller than .50 cal. It just so happens that it can also fire .410 shells, which doesn't matter (except in California if that other poster is correct).
The 28 gauge Judge is a little different. 28 gauge is about .55 cal, which puts it into DD territory.
There's two possibilities here. One possibility is that it funneled down to a .50 cal barrel. The problem is that is about double the constriction of a full choke and may have caused pressure problems or been unsafe.
The other possibility is that it was only intended to distract people at the SHOT Show from the S&W Governor, which is a Judge copy. This was accomplished magnificently, at any rate.
Probably the same way a Mare's leg gets classified as a pistol and not an SBR.
Kind of. If you meant that they are building them that way at the factory instead of building them as full length firearms and cutting them down, you would be absolutely correct.
Why wouldn't they just classify it as an AOW and only charge an additional $5 to register it?
It's made in Brazil, isn't it? That would mean they would need to import it with a rifled barrel, and then swap it for a smoothbore.
If they didn't do that, tooling up to build it in the US would be expensive.
But the main reason is that no one would buy it if they had to get fingerprinted, get CLEO signatures, wait months for background checks, etc. The NFA game isn't for everyone, and especially just for a silly .410.