Sep 18 2020 07:23 PM
I read other posts on this topic and see that there was an expectation that MS Lists would be rolled out through August. After from the other posts this seems to be true, but we still don't see Lists in O365 (office.com). Odd part is we have it in Teams.
Sep 19 2020 11:27 AM
It will find its way into all tenants eventually. In the meantime, if you still don't see it, you can launch OneDrive, and in the URL, replace onedrive.aspx with lists.aspx and that will get you in.