You should create a user in ITSM for each device’s user and change device ownership. At first we were not doing this because it seemed like extra work for no benefit. But the benefit is twofold - first, when someone calls and you have a lot of computers, you can filter to them in the device list, second, they can open a ticket using the system tray icon and the ticket will be “from” their user.
We also group the devices by customer, and then within the customer by purpose or department - right now it’s just Desktop, Server, Mobile. We do this mainly so we can run procedures targeted to specific device groups.
Haven’t decided on a naming convention. Right now the PCs are just named whatever the customer had named them (typically based on the purpose of the computer or the role of the person using it), since we use Groups we don’t worry about identifying the customer in the PC name.