Are there cases where something that's unambiguously a list (and not an array) returns anything else than the last item?
A regular expression match with the /g flag, in scalar context.
A map or grep expression in scalar context.
The empty list my $x = () = some_expression; construct, in scalar context.
split, chomp, ....
A bare hash. (Want to argue over what a list is? Is it multiple, comma-separated expressions or something that pushes one or more items onto the internal stack? I'm not sure lists even exist as a language-level construct in Perl 5.)