It would seem logical to name them for where they are and what they do. “Bathroom motion sensor”, “Bedroom lamp”, etc. However, I’ve found that, if it can move, it ends up moving sooner or later. My “bathroom” motion sensor is now in the upstairs family room, for example.
I name them like the story about them … Its surely unsustanble but 12 nodes and three iot devices and it’s still going strong
The AC is MrColdMizer The PC of cobled spare PC part is TheResurection One laptop is Wapwop and Gamer1 Etc, etc
I then use labels to keep track of conditionals like location, circuits, functions, etc