Intestingly, while there is a "first a rifle/shotgun always a rifle/shotgun", a pistol or other weapon can go back and worth depending on configuration. Remove the vertical front grip and it becomes a pistol again.
A PGO shotgun is a slightly different animal at first blush, but I see nothing in the logic or legal interpritation of the SB-15 letter that would preclude it's use on a PGO such as the Mossberg Cruiser (using a pistol or A2 tube in a Mesa Tactical stock adapter, for examle). This would allow for a substantial reduction in barrel length within the 26" OAL limit (sub 10"). I do see a potential issuse with partial dissasembly and would want an ATF letter before trying (even though other guns like the XO-26 have simillar potential disasembly issues).
As a seperate topic, PGOs are in a strange kind of legal limbo for the last 4 years although they are stil being bought and sold. In 2009 the ATF decided that they did not fit the statutory definiton of shotguns because they were not designed or redeigned to be fired from the shoulder and thus could not be sold to those under 21 and could not be transfered out of state by non-FFLs for that reason. In this case, they were not prompted by a request for a technical ruling but actually sent this decision out in their 2009 Newsletter to FFLs. There has only been one newsletter since and the issue has not been revisited. This decision lead to the removal of the 18" barrel limit (which the ATF has confirmed in several technical letters since). Previously manufactures had assumed that both the 18" barrel length and 26" OAL applied.
However, and here is the really tricky part, if they are no longer shotguns, then they no longer fall under the shotgun exception for destructive devices with a bore over one half inch. The ATF has not taken the next logical step and announced that they are all DDs, although they don't seem to have any statutory discression in the matter like they do with shotguns.
Many PSGs were sold as shotguns before the 2009 decision and as "firearms" since. The only thing preventing these non-shotguns from being Destructive Devices appears to be the unwillingness of the ATF to "go there".
Customers of Sig Sauer like myself at least have an ATF letter saying using a SB-15 does not create a rifle because it is not a stock, Customers of Mossberg who buy PGO shotguns have only silence.
Mike