Originally Posted by DSpider
Bull. Anything can be done with CSS, even if they end up as paragraphs that start with 1), 2), 3), etc. Of course, you would have to actually type the numbers/letters yourself... But if it looks like a list, nobody will care if it has or doesn't have or tags - except maybe the extremely geeky people, people that study the ePub or try to convert it. But that's not your target audience. Don't worry about them. As long as it looks fine in ADE and iBooks, everything should be all right.
I think you might be agreeing with me. Lists themselves are not the devil. Trying to create lists using ol and ul that look the same on even the major devices/apps is where the trouble starts.
I fully support your suggestion that paragraphs starting with 1), 2), 3) can be used just as effectively. Did I not say that clearly enough?