need advice on how to do a lists using custom post types – taxonomy vs postmeta

Lists of items are already implemented in WP core. They’re called custom menus. They are stored as a custom post type + taxonomy.

UPDATE:

I had assumed that your list items would be other posts, but I’m getting the impression that you just need them to be strings. In this case, menus would be overkill and you should store the list items as individual custom fields.

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