I don't agree. Perhaps more important though, it's not quite clear to me what issue we're trying to avoid on the Wine side by replacing the vkd3d copies of these with the Wine copies. Is this purely about modules like e.g. wined3d ending up with two versions of e.g. list_init() in the same module, or is this about something else? I'd be happy to rename the vkd3d versions of these if that helps.
It's mostly to avoid having to import more code than necessary. And of course for people who work on both vkd3d and Wine, using the same helpers makes life easier.
I agree that it's no big deal for list.h. I was going to look into sharing more things, like wine/debug.h or the idl headers, but I assume that's not desirable either?