There's ~100 million guns in the US, last I heard. Considering many gun owning households have multiple guns in them, I'd say that probably there are a mere 20 million gun owners in the US. Less than 10% of the population.
Ah... I've heard there's more than three times your estimate. No one knows, and I pray to the Gods, no one ever will have an overly accurate assessment of firearms or their number of owners.
It doesn't matter specifically how many millions of gun owners there are. It's at least double digits of millions. I have few doubts that LE organizations would enthusiastically participate in arresting, detaining or if necessary executing firearm owners in violation of the law, regardless of whether the law is obviously unconstitutional or not. The military would do its best to stay out of the matter, moreso on historical grounds than "liberty" related ones. The military is correctly adverse to handling routine law enforcement tasks, and very well should be.
Despite that, I think the most important aspect would be sheer numbers and not "from my cold dead hands variety". You'd be talking some percentage of tens of millions of US citizens being deprived of existing civil liberties and property. That'd not go over that well. The number of lawsuits alone would be impressive.
I really don't think they'd ever go for mass confiscation. Again, just due to the numbers. Their best bet would be to strangle off the numbers. Most likely through taxation or insane numbers of laws. Basically, what they have been doing up until now. If they go too fast, they get backlash. Their goal would be to kill off the culture first, then move onto the guns when the number of owners is too small to make a dent in any voting patterns.
That's what I'm most pleased of with incorporation. You'll have large numbers of potential new firearm owners. A percentage of them, maybe a low percentage or maybe not, will start to really like them and begin to care about their civil rights. If we establish enough of a gun culture in historically hostile areas, they'd act as a buffer. Even if Heller and McDonald were over turned, the legislatures would need to pass new laws infringing on civil liberties. If a significant gun culture grew up before the overturning, that'd be difficult.
You have no idea how many contacts I have "over the wall" in very anti-2A states/cities that honestly would like to protect themselves. New potential recruits, who will hopefully draw in even more folks. We might have a chance to add another 20 million or more US voters into our ranks. Better yet, from nontraditional sources.