InDesign 16.0.2 exports improper TAGS for "lists" (bullets)
The InDesign source file, which we use annually to produce a report, is now exporting all lists (bullets) with individual <P> tags and not as a grouped (nested) list of <L> tags.
Prior to the upgrade to InDesign 2021 (v. 16.0.2), the source file exported proper <L> tags. The same file, now converted (saved) as InDesign 2021 (v.16.02) has bad tags for bullet/list formatted items.
V. 16.0.2 gives LESS ADA 508 compliancy on the export than the prior 2020 version.

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Benjamin commented
I have noticed since updating to InDesign 2021 that any converted file has this issue with lists. New files created in InDesign 2021 export L tags fine.
Update: I forgot I left this comment. I figured out the issue I was having. My older documents had text exporting to P instead of Automatic, so after the update, lists were exporting to P instead of list tags.
Meanwhile, I have learned that sublists should export with the L tag to be nested within LBody, but that is not happening.