From a construction point of view it might be nice, but usually this is the isometric number.
Can't say I've even seen this in practice and dubious about it's benefit, if any, on process safety.
Making sure each valve and instrument is correctly tagged is an ongoing issue in many plants - Tags get lost, damaged, valves and instruments replaced or moved, but never re-tagged. This is far more important than the line number.
Why do you ask?
what's your view?
Remember - More details = better answers
Also: If you get a response it's polite to respond to it.