basename -a $(find . -type f) | grep ^[0-9]
is not accepted as a solution but it outputs the same lines as accepted solution: ls -R|grep ^[0-9]|grep -v dir
Only difference that the lines are in different order and in the exercise it is not specified that we need a specific order. For example ls -U would not work because it traverses the files in directory order.
Also the accepted solution should not be accepted because if directories do not contain "dir" it would not work while basename -a $(find . -type f) | grep ^[0-9] would work.
Edit: not an issue