Two years after the game came out Blizzard acknowledged that no one had figured out The Black Rock Ledger, on EscapistMagazine dot com. Sorry Blizzard doesn’t allow posting of links
I think that the reason why no one has solved it is because the programmers copied J.J. Abrams. So bear with me on this. J.J. guest edited an issue of Wired magazine. In that issue there was a massive puzzle. It was so convoluted that only one person was ever able to figure it out!
search for wired Megapuzzle solution
I think Blizzard did the same thing with the Black Rock Ledger puzzle. Its a massive puzzle. It doesn’t magically lead you anywhere.
Oh and a little tip. The numbers in Lost represent CHARACTERS in the show
4 - Locke
8 - Reyes
15 - Ford
16 - Jarrah
23 - Shephard
42 - Kwon