Animation does not work with List, while works with ScrollView + ForEach

Why there is a working animation with ScrollView + ForEach of items removal, but there is none with List?

ScrollView + ForEach:

struct ContentView: View {
    @State var items: [String] = Array(1...5).map(\.description)
    
    var body: some View {
        ScrollView(.vertical) {
            ForEach(items, id: \.self) { item in
                Text(String(item))
                    .frame(maxWidth: .infinity, minHeight: 50)
                    .background(.gray)
                    .onTapGesture {
                        withAnimation(.linear(duration: 0.1)) {
                            items = items.filter { $0 != item }
                        }
                    }
            }
        }
    }
}

List:

struct ContentView: View {
    @State var items: [String] = Array(1...5).map(\.description)
    
    var body: some View {
        List(items, id: \.self) { item in
            Text(String(item))
                .frame(maxWidth: .infinity, minHeight: 50)
                .background(.gray)
                .onTapGesture {
                    withAnimation(.linear(duration: 0.1)) {
                        items = items.filter { $0 != item }
                    }
                }
        }
    }
}```