The SB2 shotgun frame is made of the same heat treated investment cast alloy steel that the SB2 rifle frame is made of, but the frame opening is larger to accomodate the larger chamber swell of the 10ga based barrels, consequently there's no support on the sides of the barrel to center the underlug in the frame, H&R won't fit rifle barrels to it, but you could bed the underlug of a second hand barrel in epoxy as Fred does in his barrel fitting info in the FAQs, then all you'd have to be concerned about is the larger shotgun firing pin which may or may not be a problem depending on the primers used.
Tim