ok so this is from a friend of mine who is shall we say a little strange. She said that the reason why the numbering on the simpsons episode has to do with the birth year of Jesus. I think due to a mis-dating, most scholars think Jesus was born in BC 3 or BC 4.
Now, since the Simpsons writers are obviously divine (?), I guess they think that they can mis-number their own episodes so that the first couple are actually pre-simpsons airings? So because of this the 302nd episode is actually the 300th???
I said it was a strange rationale, and it makes no sense now that I have written it.
disregard, Stephen