Here is some clarifications on the use of the term "other". Other is only used on the 4473 for stripped receivers, complete lowers that have NEVER had an upper attached, and for guns classified as a "firearm" such as the Mossberg Shockwave. The ATF does not use the term other when describing complete firearms. For NON NFA items, it is a pistol, rifle, shotgun, or "firearm". Again the term "other" is only used on the 4473.
And yes if you build an AR first as a pistol then it can go from a pistol to a rifle and back to a pistol. If the AR was built as a rifle first then it must always stay as a rifle.