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I think you may have misunderstood the explaination a bit but either way, the paperwork was basically invented to satisfy the U.S. export requirements and that paperwork has absolutely nothing to do with our firearm laws. It's strictly to do with trade.
Yes an American must register a firearm at the border but there's nothing in the Canadian firearm laws that prevents him from transfering it to a PAL holder. I think you are missing the point, it's the U.S. that has the onerous regulations regarding exportation. The Candians just want the GST and duty if applicable. You are confusing firearm laws and trade laws.
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In order to legally import a firearm into Canada,would a Canadian citizen not be required to comply with all Canadian laws,be they firearms laws,or trade laws?Would a violation of any Canadian laws dealing with the import,result in the importation being illegal?