Janet
You are correct that the numbering scheme for your transects is fundamental to using the S2 or O2 encounter rate variance estimators. Information embedded in the sample.label is assumed to measure proximity of transects. I think the numbering scheme will achieve
that proximity measure.
One note of caution, consider coding sample.label as a numeric rather than character (replace "_" with ".") as there is a sort performed on sample.label as part of the calculations. Also use leading zeros; e.g. 003.010 for the tenth transect in stratum 3.