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The difference between a SBR and pistol is the presence/absent of a stock. If the stock was meant to shoulder the firearm, its a SBR.
The reason to label the lower receiver an 'other' or 'pistol' is because restrictions on pistols are more stringent than a rifle. Thus, you can switch from pistol to rifle and back without any restrictions: highest restriction to lower is okay but opposite is not. Basically, federal laws:
Other - Background check
Pistol - Background check, 10 day waiting period
Rifle - Background check
The reason to label the lower receiver an 'other' or 'pistol' is because restrictions on pistols are more stringent than a rifle. Thus, you can switch from pistol to rifle and back without any restrictions: highest restriction to lower is okay but opposite is not. Basically, federal laws:
Other - Background check
Pistol - Background check, 10 day waiting period
Rifle - Background check