Hi Ulrike,
There is some discussion going on related to "well tagged pdf" if
list item bodies are paragraphs or not.
Basically the answer is, "it depends":
In lists with short topics you don't want a paragraph tagging, but
you do in long list items with multiple paragraphs.
We will probably have to offer more control for users here.
But imho as *default* it makes more sense if tex4ht doesn't insert
paragraphs, but offer some command that allows to mark list item
bodies as real paragraphs. Lists with short, non-paragraph items are
more common than lists with long texts.
TeX4ht used to not start paragraphs explicitly in lists, but it caused
issues with items that contained multiple paragraphs, so I changed that
recently. It is possible to remove any paragraph spacing if item
contains just one paragraphs, so it doesn't make any visual difference
to the version without paragraph.
I can make a DOM extension for make4ht that removes paragraphs in items
that contain just one paragraph. It should be quite easy and more robust
than any handling of this issue on the TeX side.
Best regards,
Michal