Wikidata point of view, lists only represent articles on a Wikimedia project. They have little to no value on their own. The argument has it that you can either re-use lists to represent subjects OR you create items for the subject separately.
Sorting this out is a mess that does not bother me. I can be bothered to implement either of those two options.
The President of Sardinia is an item I created because I do not see the point in arguing the point yet again. I hope someone will revert me BUT first ends the argument in a conclusive manner.