If you go through all the trouble to legally carry a pistol it would be a little silly to carry an illegal homemade holster when you can buy a real one that probably works better and is legal. And it's crap anyways, slow to draw and bulky. The ATF is terrible and absurd, for a period of time they declared that arm braces were legal, unless you held them in a certain way! And of course no one would ever have invented pistol braces in the first place if ATF regulations didn't require NFA tax stamp requirements for SBRs.