BCC

In a word, NO. At least to date I have never heard of any anyone finding a serial number accounting of which depots received which lugers nor which units the lugers (by serial number) were issued. I personally don't think that the Germans tracked weapons (smalls arms) from the top down by the serial numbers like they now do in the U.S. military. As you probably know, the weapon number was entered in the soldiers pay book, but seldom was any other details such as year of production or maker (ie code mark), this omission alone would make it impossible to tie a firearm back to a soldier even if you had all 15 million paybooks!