No, this view is false. A very good analogy to understand the differences if you know C # or any other modern language:
- The list is like a class;
- The content type is similar to the interface.
Lists physically exist and contain physical data in the database, so they look like a table in SQL (note that the actual data structures at the SQL level are completely different, but you definitely don't need to do this). On the other hand, content types are simply definitions, sets of fields that apply to lists.
As a result, lists may contain elements of various types of content. In fact, lists contain heterogeneous data. A list item consists of a combination of all the fields referenced by the content types that apply to this particular list, hence the analogy of a class / interface.
Ondrej Tucny
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