Eldest child is a municipal LEO. My youngest a Fed LEO.
The attempt to erase a S/N is a feeble attempt at not getting caught that stills gets them caught.

If the "perp" is successful at carrying out his crime, a S/N on a gun is non sequitur.
If authorities catch them "pre crime" with a firearm with an altered S/N, the actual origin of the firearm is non sequitur.

This is all about thinking that no S/N may help them get away with a crime.

Yup! Criminal mindset is down around earthworm level!