I don't know Macs, but dell tag numbers are burned into the BIOS. Possibly checking that instead of a sticker that could have a fake serial is a more reliable method of verifying the number. i.e. your less than technically competent thief might not know about this or how to change the BIOS one.
Phonetically C-number and serial number sound close enough that I'd suspect C-number is a memetic mutation of serial number. I wonder if "Derek" was trying to look up the UUID of the system.