I noticed that if I create a List object and center align the fields, fill
some data in, delete all the list rows, and then fill the data in again, the
second row in the list object will would change to general while the rows
above and below it are still fine (centered). This is also reproducible
without code.

To reproduce without code:
1. Select A1:C1 and right click Create List.
2. Highlight column B and column C and center justify the columns.
3. Paste a few lines (or the below) in the insert row (A2 or B2)
asdf asdf asdf
asdf asdf asdf
asdf asdf asdf
asdf asdf asdf
All four rows should be center justified as expected.
4. Now while the four list rows are still selected (or you can select the
four rows), right click and Delete Row.
5. Repeat step 3 and this time the second row in the List should be general
justified while the other three are centered.

Is this behavior actually expected and are there any workarounds?

Any help would be appreciated. Thanks.

I should note this was in Excel 2003 and I haven't replicated it in 2007.