Need some opinions/ advice from some of you "gun hands"

What I have seen with regards to serializing 80% lowers is that the language calls out licensees who receive un-serialized, personally made firearms are required to serialize them. The general population are not licensees.

This FAQ from a law firm also indicates there is NO "federal" requirement to do this as a private builder/owner.

https://amblerlawoffices.com/blog/f/info-and-faq-on-new-atf-final-rule-regarding-framesreceivers
This is also being contested by several manufacturers.

https://www.80percentarms.com/ATF-RULE-FAQ/

However, as always, check your state laws.