Before we get on judges, consider this.
All judges are volunteers, often drafted the day of the show. Most judges don't know everything about every vehicle we judge. That's impossible. At least when following IPMS guidelines, the ID numbers would be among the LAST things I'd be looking at. The level of appplication of those numbers would be among the first things I'd be looking at. While the majority of attendees are scouring the vendors, socializing having lunch, having a grand old time complaining about the judges, they are struggling with determinnig which of two excellent models gets to take first place, or conversely which piece of glued stained, brush marked, misalligned piece of garbage is going to have to take third because so few good kits showed up.
Gothig, have you helped with judging when you went to a contest? When the organizers call for volunteers, do you offer your knowledge? Certainly the judges could use your expertise so they can stop awarding the same tank awards, show after show. People who go to a lot of shows get to know each other and socialize. That's not home cooking, that's just human nature.
Armomaster, as a frequent judge with 20 years' experience at judging, I would not question why a builder entered two models of a Tiger tank in a contest. I might not, on initial glance, notice they were two different variants but I would notice the similarity of the call numbers. My first thought would lean to your creativity at building the same vehicle at two points in its life until I noted t hat they were, in fact different variants.
Wipw, the numbers, as noted above, are not sequential, but references the placement of the tank in the unit. As previously implied in this thread, there were many Tigers with 131 on the side. Simultaneously. When calling names, one should be very careful of one's facts, no?
As to disqualification for having the same numbers, that would be absurd, since each model is judged on its own merits.