There are (at least) two good reasons to use lists. Using lists can help give an idea of your site structure, which is good from an SEO point of view, but also if people use either their own CSS or screen readers for reasons of accessibility. The second and a bit related to this is that it is very useful when it comes to creating style sheets. You do not need to invent your own way of nesting elements. Just use the lists and go from there. You can then focus on the proper use of the stylesheet by providing different styles for different levels of the hierarchy, first, last, odd, or even a list of items.
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