OMG, you're a fucking criminal!!!
What the ATF lawyer is saying is that that is not considered an unfinished receiver. Basically, she's taking that stance that no reasonable person would consider that a receiver... which fails the sniff test because many of the Agents will drive a truck through reasonableness.
She DID say that they ATF considers that if it takes more than 8 hours work to convert a receiver, then it's not a receiver / not intent. Which, if I have a milling machine, then all of those are unfinished receivers.