Of course it matters. You didn't mfg a large capacity magazine becuasecthe modification IS permanent. You can't turn those same parts into a large capacity magazine without turning it into a non-magazine first thus the modification is permanent for as long as the magazine is a magazine.
I did consider that if the rowel can be removed without pulling the spring and follower you might be in trouble as the magazine with just the floor plate removed may not be considered a "rebuild kit"
I did consider that if the rowel can be removed without pulling the spring and follower you might be in trouble as the magazine with just the floor plate removed may not be considered a "rebuild kit"

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