feat(VList): default to semantic tags

[J-Sek]

Description

resolves #20851

TODO:

• provide root tag down for useNestedItem to pick it up

Markup:

<template>
  <v-app theme="dark">
    <v-card class="mx-auto" max-width="300">
      <v-list :items="items" />
    </v-card>
  </v-app>
</template>

<script setup>
  const items = [
    { title: 'Item #1' },
    { title: 'Item #2' },
    {
      title: 'Item #3',
      children: [
        { title: 'Item #3.1' },
        { title: 'Item #3.2' },
        { title: 'Item #3.3' },
      ],
    },
  ]
</script>