It has been my understanding that the serial numbers on the "new" ones began where the serial numbers on the "old" ones ended, so there should have been no question that my Walker is a "new" one. Is that correct?
The original Walkers ended at number 1100. When Colt reintroduced them in 1979, they gave a little "cushion" and started the 2nd Gen numbers at 1200. So basically, yes, any Walker above 1200 is a 2nd Generation. However....
After Whitney completed the Walker contract for Colt, Sam Colt then started his own factory in Hartford and had some remaining parts from Whitney for the Walkers. These Dragoon type revolvers are known variously as Whitneyville Walkers, Transition Walkers, and Colt Whitneyville Hartford Dragoons. The serial numbers on these are 1100-1340. There are also the Walker Replacement Dragoons, aka the Fluck Dragoons, which Colt supplied to the US Government for Walkers that had failed in service. These are serial numbered approximately 2200-2500.
So as you can see, Paul was being sure that there was no misunderstanding with a Walker number above 1200