p vs. ol or ul for form styling

Question

Typically I style forms with the unordered list tag e.g.

    

        

            Name         


        

Answer 1

The WHATWG actually considers each part of a form to be a paragraph:

Each part of a form is considered a paragraph, and is typically separated from other parts using p elements.

I'm not sure whether I agree with this, but it seems to be most "official" answer to the problem you can get. Sadly I couldn't find any explanation.