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Well, if it finds the search phrase, it set the boolean variable P to 1. P is evaluated, and if TRUE (or 1), the line is printed (awk default behaviour). Later, if an integer is found ($0+0 casts...

I must say, that feature of sed is pretty impressive!
In Perl, you could use the "e" modifier with some Perl code in the replacement pattern that increments a counter and replaces conditionally. I...

It's a substitute command, matching a not-too-complicated regex:
sed -r 's/(\.[0-9][0-9])([^§])/\1§\2/2' file

sed -r # switching on ERE (extended regex) behaviour
' #...