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Would anyone know why the "line" value of the first item within the item sublist on a transaction starts with 8 instead of 1?

the line is the line id, not the line sequence number

do not rely on 1st line having the line id 1 and the second line having the id 2

Deleted lines most likely. the Line count does not 'reset' if lines are removed.

usually not on the record, though its a search column