You missed two exemptions of note... this has been hashed out
ad-nauseum, but since you're wanting a FAQ that is complete...
Quote:
(27) The sale of, giving of, lending of,
importation into this state of, or purchase of, any
large-capacity magazine, to or by entities that operate
armored vehicle businesses pursuant to the laws of this
state.
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The preceding would indicate that the entities who operate an armored vehicle business are legally exempt from importing, buying and selling large capacity magazines.
I believe your connecting of (27) and (28) is incorrect. No other exemption requires two codified exemptions. (27) is quite clear that it exempts armored truck operators from both buying and selling.
Quote:
(21) The sale or purchase of any large-capacity
magazine to or by a person licensed pursuant to Section
12071.
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12071 is FFLs. This would indicate that an FFL is exempt from buying and selling large capacity magazines.
In both cases no "special class" of buyer is listed, as in this example:
Quote:
(20) The sale to, lending to, transfer to,
purchase by, receipt of, or importation into this state of,
a large capacity magazine by a sworn peace officer as
defined in Chapter 4.5 (commencing with Section 830)
of Title 3 of Part 2 who is authorized to carry a firearm
in the course and scope of his or her duties.
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Since buying is not a prohibited act, both a FFL and an armored truck entity operator could sell mags to otherwise non-exempt parties. Only the armored truck operator could import, unless the FFL had a large capacity magazine permit.
Separate notes:
It's important that you make it clear that even LEO marked magazine bodies can be used to legally rebuild large capacity magazines