Seems like the US govt is determined to destroy the value of dot-com domains. I'm sure thousands of domain squatters are crying their eyes out right now!
I'm a huge believer in fighting link-rot as much as possible, so unless the US govt seized my domain for some reason, I would make sure all swombat.com links would still work.
SEO shouldn't be hurt (unless of course you are running the same site at both swomb.at and swombat.com), however with that said you won't get the seo boost that .com gives.
Another thought: swomb.at could be considered worse than say swombat.at as it is using the TLD to complete the word but I may be completely wrong in that case.
Seems like the US govt is determined to destroy the value of dot-com domains. I'm sure thousands of domain squatters are crying their eyes out right now!