If you took time to read carefully the avauilable resources (Numbers User Guide" and "iWorks Formulas and Functions User Guide", you would be aware that lists apply to text objects, not to tables.
You may insert a list in a single cell.
When you leave a cell to enter an other one, you move from a chunk of text to an other one so, you start a new list.
It's perfectly logical and clearly described.
Yvan KOENIG (VALLAURIS, France) mardi 9 février 2010 22:45:07