VCS1,
There is not a list of BuNos in the Navy's inventory per se. They basically lay claim to any aircraft that has ever been in Navy use. It doesn't matter if it has been "Stricken", has crashed, is above water or under water, in one piece or a thousand pieces. They still claim it is the property of the Navy.
The Naval History and Heritage's link below should answer all of your questions. It's not very encouraging. However, things have improved somewhat in the last several years.
https://www.history.navy.mil/research/underwater-archaeology/policy-and-resource-management/sunken-military-craft-act.htmlHTH,
Mac
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WWII Naval Aviation Research - Pacific
https://www.ww2nar-pac.com/