I would think the deciding factor would involve how the lower was classified when you purchased it, Rifle, pistol or other. Once an upper receiver is mated with the lower receiver that in itself determines what the firearm is (rifle or pistol) if the lower was classified as other at time of purchase. This does not allow you to change from pistol to rifle or vice versa.
But new ATF rule says you can change your pistol to a rifle if you don’t want to register it. Just like them waving the stamp fee, I would not think they have the authority to allow that but I could be wrong. Someone is gonna come collect this $200 at some point I would think. 20 million plus AR pistols x’s $200 tax stamp is a lot of money especially with the back log this will do to the system.