I believe that the new collection object groups do make the distinction you are after, and take into consideration the physicality for things like loans.
Discrete
- Two or more physical pieces from the same source in the field that are cataloged as distinct collection objects.
Consolidated
- Samples or specimens comprising two or more Specify Collection Objects that in the Collection are physically joined either directly together or through a common substrate. Could be joined together naturally before collecting or could be done as a collecting or curatorial method.
A herbarium sheet is mentioned as one of the examples of a consolidated object
For interactions: