If my Internet research is any indication, lots of folks would like to buy a smoothbore, side-by-side 12 gauge handgun. Such an animal would either be an AOW (if never assembled with a shoulder stock) or a short-barreled shotgun (if it is manufactured from a shotgun that was originally fitted with a shoulder stock).
There are two major advantages under federal law of an AOW version over an SBS version, and some other advantages based on the law in certain states. The federal advantages are that the transfer tax is only $5 instead of $200 and that as an AOW temporary interstate transport doesn't require prior approval of an ATF Form 5320.20. Additionally, some states (e.g., California) prohibit SBSs but allow AOWs.
As far as I know, the most common AOW of this type is the
Ithaca Auto & Burglar, but good luck finding one for sale.
Nebraska's own Hatcher Gun Company manufactures some
very cool short shotguns, but since they are all manufactured from shotguns originally fitted with shoulder stocks, these are SBSs and not AOWs.
My understanding is that the reason that all such new manufacture shotguns are SBSs and not AOWs is that the shotgun manufacturers whose products could potentially be made into an AOW will not sell virgin receivers for the purpose of manufacturing an AOW, and those that might sell them for this purpose are somehow prevented from importing the virgin receivers and can only bring in such shotguns if they are assembled in some sort of sporting configuration.
It seems to me that there is an opportunity here, but I just have no idea how much it would cost to tool up for producing these things from scratch, or who might be persuaded to undertake such a project.
Ideas?