NCRS and Chevy Muscle Docs Data reports:

[PeteLeathersac]

I've seen this before too, when business sold but dealer name/location retained and next code # luckily available so alphabetical order unchanged but both codes operating for inventory sale/warranty purposes during transition.
Some dealers owned and operated w/ more than one code at one location, after buying out a competitor for example and both codes flowing enough to keep their right to building the next dealership in the area or using a separate # for Fleet purchases/sales only etc?
Other reasons sometimes frowned upon could include processing more warranty work through one # to help the other look better also pre sale transfers between codes to help meet inventory/sold unit agreements?

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~ Pete