A principle of TDD and OOP generally is programming to an interface not an implementation.
In this specific case since you're essentially talking about a language construct, not a custom one it generally won't matter, but say for example that you found List didn't support something you needed. If you had used IList in the rest of the app you could extend List with your own custom class and still be able to pass that around without refactoring.
The cost to do this is minimal, why not save yourself the headache later? It's what the interface principle is all about.