That code and data can both be represented as lists is a major feature of what makes CL so compelling.

And I suppose that is the major contention -- is 'code as data' a complex idea? I say it's simple. There's no difference between the data structure of the code and the data structures the code acts on, so using the same operations on either should be trivial. With a handful of simple evaluation rules and a small number of special forms you can bootstrap an entire language written entirely in itself. Functions, classes, interfaces, namespaces, the whole nine-yards. The list is just an implementation detail and it's a very simple one that enables some very elaborate structures.