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Hello there, @waxglass2020.
I can share additional information so you'd be able to successfully keep track of your inventory items in QuickBooks.
Yes, you'd want to create a sub-item for each inventory item to denote that its for product testing. Then, make sure to associate it with the Product Testing Income account. By doing this, you'd be able to run item inventory reports related to your product testings.
On the other hand, when you create an invoice with a zero dollar amount you'd want to make sure to enter all the items used as Product testing.
By doing this, it will decrease the quantity on hand of each item. Also, it will increase the expense account used in tracking your product testing.
I want to ensure that this gets taken care of for you. Feel free to leave a comment below if you have other questions about tracking your inventory and non-inventory items in QuickBooks.