It's true enough, when I got some orphan lambs and had to order some EID tags for them, I had to start at 1 again. Not so much of an issue for me, as we are now at 85 or so with the goat numbers, and the lowest number we have on a goat is 9, but she was bred by someone else, so doesn't have the same flock number.
I think the lowest number we have of our own is Lantana who is 48, so I can manage to keep 2-3 orphan lambs every year and hopefully shouldn't run into goat numbers.
Beth