According to gun store owners, commemorative and limited edition guns tend to hold less value. One factor is the potential market is much smaller: how many people really want that Alaska State Highway Patrol Memorial gun? Another factor is because owners think "limited edition" translates to higher value, they tend to unrealistic expectations for a return on their investment. Potential buyers interested in shooting the gun they buy will not even consider some commemoratives with gold triggers or another fragile finish.
There are exceptions, like a reissue of a long discontinued model, but they are more likely to hold their value than accrue value (e.g. reissue of Colt M1903).
A low serial number of a highly sought collectible gun is probably worth more, but I am not aware of any Kimber having significant collector value like a pre-64 Winchester 94, a pre-war Winchester Model 70, or a World War I issue Colt 1911 -- maybe some Oregon guns or the US property marked M82 22LR target rifles? So, if the base gun is not seen as collectible, why would anyone pay extra for a low serial number?