It's their license so every dealer needs to do what they feel comfortable with, as they interpret the ATF regulations. If they choose not to deal with a C&R because they view it as risky or not in their business interests then that's their choice. the same with accepting shipments from non-FFLs, that's their choice. I choose who I do business with based on my interests and my understanding of ATF regulations. if I sell a gun and the buyer chooses to use a dealer who will not accept a legal shipment from me, a non-license holder, I advise the buyer to either locate another FFL who will or send me an additional $50. I have found a dealer who charges a reasonable fee for a transfer and makes it easy for me to get to the seller the needed information to efficiently and legally complete the transaction. So it obviously doesn't have to be as difficult as some make it but as I started with, it's up to the dealer. we get to choose the dealers with which we do business