Stamping the serial number stresses the steel.How are the BATF going to know the original serial numbers if it's grounded off
No dremel tool will remove the stress pattern, although it's not visible to the eye.
Given theproper instruments, the PD can recover the serial number.
I would think the manufacturer could restamp the number with ATF approval.
Also, the manufacturer should be able to identify the firearm from their records via production numbers stamped into the gun components.