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For the following code,
<body> <ul> <li>Top-level bullet point. </li> <p>Nested line.</p> </ul> </body>
the command pandoc -f html -t html returns only the top-level bullet point:
pandoc -f html -t html
<ul> <li>Top-level bullet point.</li> </ul>
This is pandoc 3.1.12.3 (on MacOS Ventura).