Wow. Almost two years have gone buy and this thread is still kickin.
Anyway, I have two I haven't fired.
Oddly enough, one is an RRA lower. However, its not the same lower I mentioned in October of '05. I used that lower to build my 9mm carbine, and its been fired over 6000 times. The current unfired lower is a stripped one that was on order for six months. I got another to build the carbine I planned on, I'll probably use this RRA lower to host my rimfire upper.
The other is an AR45 lower. I generally don't like billet lowers, no real advantage to justify the addtional cost IMO. However this one had to be carved out of billet since a standard forging isn't wide enough to accept a grease gun magazine. So I have $425 invested an assembled lower (minus stock) that accepts unmodified grease gun mags, that I still don't have an upper or stock for. I probably could have finished it with the money I spent on my rimfire upper, but with the cost of ammo, the rimfire got bumped up on the list.
I don't own any completed firearms that haven't been fired. And just as in 10/05, I've fired some before they were paid for, since the dealer I normally buy from also has an indoor range.