In win10, the list tab has only 3 spaces, and the non-list is normal 4 spaces.
list to tab key

no
You can change the indentation size with setting list.indentationSize.
set Markdown All in One Ext list.indentationSize:

Thank You For yzhang-gh
👌
Most helpful comment
You can change the indentation size with setting
list.indentationSize.