There's no way I know of to get CSS to generate tag attributes. The ToC's text is derived from either the text content of the h tags, or the title attribute of the h tags (as elibrarian pointed out). But if the numbers don't exist until the html is rendered, there'll be no numbers for the toc generation routines to gather.
It's not just a Sigil thing, either. The internal toc pieces of an epub will simply not support dynamic content (with the exception of list elements in an EPUB3's NAV document.
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