Lots are used to logically assign markers within your company. How you create lots will depend on your organization, it could be by product, product family, individual SKU, region or other breakdowns that make sense for you. Within a lot, you can assign content that will be accessed when someone taps on an NFC tag or scans a QR code so all the tags in a lot would serve the same experience.
You can have an unlimited number of Lots in DIRX2.