I was referring to those elongated machines and other ways people destroy coins for jewelry,etc.... not melting them down for copper value..Ummm...
"....as long as the ... treatment is not intended as a means by which to profit solely from the value of the metal content of the coins."
If you're buying pennies at face and selling them for their melt value, I think that qualifies. Not that the Feds would know or much care about you.
If someone is actually melting coins down for their scrap value they clearly have other problems... jobless/unskilled/lazy/lacking morals,etc...