Re: Easier to get guns in some states then Scotch.
Retail firearms? Who pays those prices? You can get the exact same product on the used market for under half price, in most cases. Esoterics excepted, of course (my Barrett, for example).
And trust me, the folks producing the booze fill out more than enough federal paperwork to cover all the purchasers of same. Excise tax paperwork is a bitch.