Mechanically, thermal history during shipping is different for every vial, so a lot that experienced thermal abuse may have internal variation even if it was originally homogeneous.
The sample size determination requires choosing a confidence level and an acceptable error rate, and the smaller the error rate you want, the larger your sample must be.
The part that matters: if you have reason to suspect inhomogeneity — different appearance in different vials, or a long or warm shipment — testing more vials is the diagnostic move.
Sampling plans for pharmaceutical manufacturing are defined in ISO 2859 and ANSI Z1.4, and they are based on statistical sampling theory.
The limitation is that you cannot know for certain without testing every vial, and you almost never can afford to do that.
The practical summary: a lot number without a sampling statement is a lot number without meaning.