If you want to read a lively debate on this topic go here: https://www.ar-15.co/threads/60985-P...with-NFA-items Read the whole thing because there's a LOT of absolutely crappy advice being thrown around in that thread.
I don't quite understand the repeated "shortest barrel length" comment. Once you have an SBR you can temporarily put any any length upper on it you want -- longer or shorter. If you make a "permanent" change (in other words you sell the original barrel length that you specified on the Form 1) you have to notify the ATF, that's all.
Just make sure you always have the pieces to configure what's listed on your Form 1 (or "permanent modification" letter).
O2