Lists on Bluesky are used exclusively to badmouth people you've blocked, because there is a site called clearsky where you can look up who has put you on a list.
I don't think lists here really would work well, either by user ID or by hashtag. By user ID -> there are too many people (myself included) who just post about everything. By hashtag -> you either find nothing or spend half your time wishing people didn't pollute the hashtag