Good question: for basic accessibility, structure should be conveyed, which adds
when technologies support programmatic relationships, it is strongly encouraged that information and relationships be programmatically determined
The web supports programmatic relationships through correct markup, so the technique using semantic elements to mark up structure applies, specifically by using ol, ul and dl for lists or groups of links or the markdown equivalent.
If you want to experience this yourself, then put on a blindfold, use a screenreader & compare your "list" to mine.