Quoting ODF 1.2 specs - "The <office:annotation> element has the following child elements: <dc:creator> 4.3.2.7, <dc:date> 4.3.2.10, <meta:date-string> 14.3, <text:list> 5.3.1 and <text:p> 5.1.3." but it is not possible from the writer UI to add list items (<text:list> elements) to a comment/annotation.
FWIW, an ODT document exported from MSO containing comment with list items does have appropriate <text:list> elements as according to ODF spec, but LO shows all the list items as if they are a paragraph.
I'm not an ODF expert, but looking at the spec it does seem so that it should be supported, while as of 5.3.0.3 it isn't.
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Still reproducible: Version: 6.1.0.0.alpha0+
Still not implemented in Version: 7.0.0.2 (x64) Build ID: c01aa64b6c3d89ebe5fe69c28c7adb24eb85249c CPU threads: 8; OS: Windows 10.0 Build 18362; UI render: Skia/Raster; VCL: win Locale: de-DE (en_US); UI: en-US Calc: CL
Implementation still missing in Version: 7.4.0.0.alpha0+ (x64) / LibreOffice Community Build ID: 4ac9032163cf55c160145373e7c41741c9c339ca CPU threads: 8; OS: Windows 10.0 Build 19043; UI render: Skia/Raster; VCL: win Locale: de-DE (en_US); UI: en-US Calc: CL