Repointing everything related with the list is often enormous workload for the admin. When you handle multiple models having ALM structure and using numbered list as a production list and non production modules uses the production list then repointing can cause more problems and work. Personally i have a numbered list containing transaction data and incrementing month over month for tousands of new items that sometimes need to be reloaded and then the number counter increments even if "old" transactions are removed. in the end in the list can be 200,000 items but the # counter can achieve limit- ideal solution would be that removed items makes new "free slots" and new coming items would be numbered starting from the lowest "free slot" available hope to read some thoughts from other users and especially from Anaplan Support
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