feat(VList): default to semantic tags

packages/vuetify/src/components/VList/VList.tsx

@@ -120,7 +120,7 @@ export const makeVListProps = propsFactory({
   ...makeElevationProps(),
   ...makeItemsProps(),
   ...makeRoundedProps(),
-  ...makeTagProps(),
+  ...makeTagProps({ tag: 'ul' }),
   ...makeThemeProps(),
   ...makeVariantProps({ variant: 'text' } as const),
 }, 'VList')
@@ -288,6 +288,7 @@ export const VList = genericComponent<new <
           onMousedown={ onMousedown }
         >
           <VListChildren
+            groupTag={ props.tag }
             items={ items.value }
             returnObject={ props.returnObject }
             v-slots={ slots }

packages/vuetify/src/components/VList/VListChildren.tsx

@@ -5,14 +5,15 @@ import { VListSubheader } from './VListSubheader'
 import { VDivider } from '@/components/VDivider'
 
 // Utilities
-import { mergeProps } from 'vue'
+import { mergeProps, toRef } from 'vue'
 import { createList } from './list'
 import { genericComponent, propsFactory } from '@/util'
 
 // Types
 import type { PropType } from 'vue'
 import type { InternalListItem } from './VList'
 import type { VListItemSlots } from './VListItem'
+import type { TagProps } from '@/composables/tag'
 import type { GenericProps } from '@/util'
 
 export type VListChildrenSlots<T> = {
@@ -26,12 +27,14 @@ export type VListChildrenSlots<T> = {
 }
 
 export const makeVListChildrenProps = propsFactory({
+  groupTag: [String, Object, Function] as PropType<TagProps['tag']>,
   items: Array as PropType<readonly InternalListItem[]>,
   returnObject: Boolean,
 }, 'VListChildren')
 
 export const VListChildren = genericComponent<new <T extends InternalListItem>(
   props: {
+    groupTag?: TagProps['tag']
     items?: readonly T[]
     returnObject?: boolean
   },
@@ -64,10 +67,14 @@ export const VListChildren = genericComponent<new <T extends InternalListItem>(
         title: slots.title ? (slotProps: any) => slots.title?.({ ...slotProps, item }) : undefined,
       }
 
+      const childrenTag = toRef(() => props.groupTag === 'ol' || props.groupTag === 'ul' ? 'li' : undefined)
+
       const listGroupProps = VListGroup.filterProps(itemProps)
 
       return children ? (
         <VListGroup
+          tag={ childrenTag.value }
+          groupTag={ props.groupTag }
           { ...listGroupProps }
           value={ props.returnObject ? item : itemProps?.value }
           rawId={ itemProps?.value }
@@ -88,6 +95,7 @@ export const VListChildren = genericComponent<new <T extends InternalListItem>(
             },
             default: () => (
               <VListChildren
+                groupTag={ props.groupTag }
                 items={ children }
                 returnObject={ props.returnObject }
                 v-slots={ slots }
@@ -98,6 +106,7 @@ export const VListChildren = genericComponent<new <T extends InternalListItem>(
       ) : (
         slots.item ? slots.item({ props: itemProps }) : (
           <VListItem
+            tag={ childrenTag.value }
             { ...itemProps }
             value={ props.returnObject ? item : itemProps.value }
             v-slots={ slotsWithItem }

packages/vuetify/src/components/VList/VListGroup.tsx

@@ -15,6 +15,10 @@ import { MaybeTransition } from '@/composables/transition'
 import { computed } from 'vue'
 import { defineComponent, genericComponent, propsFactory, useRender } from '@/util'
 
+// Types
+import type { PropType } from 'vue'
+import type { TagProps } from '@/composables/tag'
+
 export type VListGroupSlots = {
   default: never
   activator: { isOpen: boolean, props: Record<string, unknown> }
@@ -31,6 +35,10 @@ const VListGroupActivator = defineComponent({
 })
 
 export const makeVListGroupProps = propsFactory({
+  groupTag: {
+    type: [String, Object, Function] as PropType<TagProps['tag']>,
+    default: 'div',
+  },
   /* @deprecated */
   activeColor: String,
   baseColor: String,
@@ -114,9 +122,9 @@ export const VListGroup = genericComponent<VListGroupSlots>()({
         )}
 
         <MaybeTransition transition={{ component: VExpandTransition }} disabled={ !isBooted.value }>
-          <div class="v-list-group__items" role="group" aria-labelledby={ id.value } v-show={ isOpen.value }>
+          <props.groupTag class="v-list-group__items" role="group" aria-labelledby={ id.value } v-show={ isOpen.value }>
             { slots.default?.() }
-          </div>
+          </props.groupTag>
         </MaybeTransition>
       </props.tag>
     ))

packages/vuetify/src/components/VTreeview/VTreeview.tsx

@@ -162,6 +162,7 @@ export const VTreeview = genericComponent<new <T>(
         <VList
           ref={ vListRef }
           { ...listProps }
+          tag="div"
           class={[
             'v-treeview',
             {