This is incorrect, you can not destroy the suppressor and reuse the serial number. The ATF sees this as making a new suppressor. Technically when you have a finished suppressor you can't even do your own repairs, only sots can repair a suppressor.
Obviously, but unless you tell on yourself who would know? I didn’t say it was advisable or that I’d do it, but I have seen it talked about. There’s no way for the ATF to know if a device was actually destroyed. Same as the “boating accident” saying. Lol