If I was storing three string which describe an object (e.g. Long description, short description, ID), I would find that DXF codes 300 through 309 are for "Arbitrary strings". I could always store them in the same order, and read them back in the same order, but what happens later if I add another piece of data? Instead, I choose to use the range of codes when creating the XRecord:
(300 . "Long description")
(301 . "Short desc")
(302 . "ID-0001")
When I read the data back, if I want just the ID code the order doesn't matter - I can just (assoc 302 ...) to pull that data out of the list returned from the XRecord.
Many of the DXF codes are provided in ranges so this can be done with pointers, integers, secondary points, and so on.