If you do user_error('whatever') it'll show, as the line number for that error, the line number on which that user_error() call is made. It'd be nice if you could control the line number and file name that was displayed. eg.
<?php function test() { user_error('whatever'); } test(); ?> That'll say "Notice: whatever in ... on line 4" (ie. the line that the user_error is on) instead of "Notice: whatever in ... on line 7" (ie. the line that the call to the test() function is made). If the displayed line numbers could be controlled by user_error then debug_backtrace could be used to get the desired line number / file name to display.