How about this one:
Jones gets BOS and keeps them safe. One day ATF shows up at Jones door, as one of the guns he sold made its way to Mexico and was used in a murder. ATF asks for any records he may have of who he sold to. Jones thinks, I knew those idiots on the Internet were wrong when they told me not to keep records, I just protected myself! Jones quickly prints out names of buyers as he also keeps them in Excel encrypted on his computer, for inventory purposes.
Later ATF searches his home finds original BOS he did not provide. Charges him with lying to Federal Agents.
Sound ridiculous? Happened to FBI Agent John Shipley, which is now serving time in a Federal Prison.
How about another real life example?
Jones sells gun to Smith a gun show. They exchange BOS. Later Smith is caught with gun, and is found to be illegal alien, even though he had Texas DL. Jones makes deal with ATF and tell ATF Jones is the supplier of guns to illegals. Jones goes to Jail, Smith gets immunity.
Never keep records. Never.
BINGO!!! We have a winner! Excellent post!