Late seeing this thread, but I put a lot of thought into a tactical shotgun over the years - and wound up with an AR.
I watched a guy at the range one day shooting a Benelli M4. I was very curious about it, as this model is supposed to be THE primo tactical shotgun. At ~25 yards, his buckshot loads were making nice neat 4-5 inch groups. It was clear watching that M4, you still have to aim the damn things successfully to hit the bad guy. And it has less shots onboard & more recoil than an AR, and is longer and less handy.
Bullpup shotguns? "Spreader" loads? Blunderbusses? well, they might work. Quality AR's damn near always work....