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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 <ol> or <ul> 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.
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