Aircraft with pre-delivery immatriculations - Company-owned or should we already mark them as the End-User Air Force ? (Topic title was too long for writing the question out)

Switzerland has with Pilatus Aircraft Ltd. an very productive aircraft manufacturer with a lot of deliveries to the world Air Forces. You can find a lot of nice pictures here on AF and there's my little problem:

I'm normally using - as long as the aircrafts are wearing temporary swiss registration (HB-xxx) - as owner 'Company-owned' and write down the end-user in the text below the pictures (Remarks).
Lately I've found out that I'm nearly the only one still working like that and so is my question - how should we solve that 'problem' ? Found no rule but remembers an Email-discussion with an screener a few years ago where we decided to use my solution (email no more available). But I've not followed the rule on every picture too (caused maybe by autofill):

View large    View medium Photo © Sven Zimmermann

View large    View medium Photo © Sven Zimmermann

Yes, I know - it's nice if we can put pictures of for example arab air forces on the database, it's the only chance to take pictures of them. Once delivered, photography is forbidden.

Next question - temporary swiss immatriculation as Registration or as Code number ?

I have two minds on that topic:
It is formally correct to use 'Company owned' on such airframes, and using the registration does not match with the 'end user Air Force', thus this cannot be considered correct from a formal point of view.
On the other hand using the proper Air Force becomes interesting when a search is performed and it also includes those aircraft, especially in the case of Middle Eastern countries when most of the times These airframes get out of sight once delivered.

Personally I would therefore prefer the "end user Air Force" and registration if already known.

Regards

Andreas

What do we do if the registration is not assigned yet? Put the correct Air Force with the temporary registration?