C. Group batches by the AccountId field (Option C): When loading Opportunity records, grouping batches by the AccountId field can be beneficial. This approach ensures that Opportunities related to the same Account are processed together. It can help reduce contention and potential locking issues when multiple batches are working with related data.

Options A (Order batches by Auto-number field) and B (Sort batches by Name field values) may not be as effective in minimizing contention, especially when dealing with parallel processing.

Option D (Create indexes on Opportunity object text fields) might improve query performance, but it’s not directly related to the organization of batches for loading. Indexing can be helpful for query optimization after the data is loaded, but it’s not a factor when dividing records into batches for loading in parallel.

Answer is C.
Opportunity ids should be ordered by the parent account id so that we can ignore lock error issues.

C is True