Everyone is, of course, free to make there own multi-risk analysis. An SBR, be it wink, wink a pistol, or the real thing, is objectively a very handy gun, and pretty much the best home defense weapon available to most Americans.
It does have some regulatory downsides.
For me, I have a bunch of braced pistols, and un mounted pistol braces that I use for various homemade gun building projects. I've decided I'm going to register and pay taxes on at least two, maybe three of my AR lowers to avoid any constructive possession issues, and I'll have to be pretty careful on my 3d printed guns hobby until the lawsuits get ironed out.
I'm unwilling to just give up on a useful class of firearms, because the ATF is making it difficult. Unlike the guy in the OP I won't just tell the revenues to *expletive deleted*ck off. That upsets them.
I also echo the sentiment that jail time for $200 of unpaid taxes is bullshit. No other part of US law has that kind of penalty for such a small transgression.