Originally Posted by Tex2002ans
<ol> COULD have some advantages such as not breaking across pages and/or being floatable to another page, if you were going backwards from ebook to print.
You could also use more advanced CSS Counters to do the same sort of thing (again, left for a format BEYOND EPUB/MOBI):
Indeed, the best way to tackle it CURRENTLY is to probably just transfer the number over as text (which is what I do). Much less chance of breakage across devices... BUT, keep in mind, that while the text may not change directly, let us say you DID want to create a second edition of the book with lots of edits. You may go in and change some text around, and this is where auto-numbering would see an advantage.
Let us say you had a list of 30 objects, you added one in between, this will mean editing code it only ONE position, instead of ~30.
Or let us say you wanted to swap from "number" format into "lowercase letters" or "roman numeral" format. Or let us say you had a nested list, and wanted to swap the inner list from "lowercase letters" to "roman numerals". It would just require a simple type change, instead of manually replacing all 30 "plain text" numbers.
Another advantage of automation is that it is less prone to human error.
<ol> also indents the listed object properly. When I discovered that ereaders seem to have little support for lists (especially with 300 items) I was resigned to using text, with a negative text-indent + margin, but it still doesn't work when the number goes up to two and three digits.