Back in the UK we didn’t' re-use item numbers, in fact we would leave unused item# between each block of similar items, e.g. parts with drawings were items 1-5 nuts were 8-10, bolts 13-15, washers 18-19 etc [we ordered item lists by similar items] to allow for future revs. I can't recall though if we deleted them or crossed out.
'Dumb' parts list, where you're basically just typing in the info support this well. So with Autocad this is probably a good way to do it. In fact my last place did this with Solid Edge rather than use the parametric list, this was one of it’s advantages over Pro E in our context as it facilitated this more easily.
'Smart' or parametric parts lists as you get with Pro E, Solid Edge & apparently Solid Works don't seem to handle this as well. They tend to renumber items/balloons based on various settings, preferences etc.
Y14.100 D-8 has some info on 'find numbers' but doesn't really specify on whether they can be re-used at next rev.
ewh - I don't see parts lists explicitly dealt with in 14.5m-1997, were you just referring to 4.1 Revision Methods or am I missing something again?
KENAT, probably the least qualified checker you'll ever meet...