South Park, I am thinking that if a locomotive was to be fully restored in a museum quality restoration, but the intent was not to operate the locomotive in the foreseeable future, or at least within a predictable time frame, it would make sense to not install tubes till the intended operational date draws near. If the hypothetical operation was not under FRA, then the jurisdiction having authority likely would not have any such requirement like 1472days/15 years. I was just working on a correspondence course this morning on the NBIC rules and can think of nothing that I've read that would mandate flue removal in a nonFRA environment, other than corrosion/wasting/leaking issues found on an annual inspection.