How to add unordered list and list item HTML tags in comments

According to the codex and this link the most unobtrusive way is to add a custom function to the functions.php file like this:

add_filter('preprocess_comment','fa_allow_tags_in_comments');
function fa_allow_tags_in_comments($data) {
	global $allowedtags;
	$allowedtags['span'] = array('style'=>array());
	$allowedtags['p'] = array();
	return $data;
}

so I added the example code to my functions.php file and edited in the tags I need

add_filter('preprocess_comment','fa_allow_tags_in_comments');
function fa_allow_tags_in_comments($data) {
	global $allowedtags;
	$allowedtags['span'] = array('style'=>array());
	$allowedtags['p'] = array();
        $allowedtags['ul'] = array();
        $allowedtags['li'] = array();
	return $data;
}

Now a simple question, is there anything redundant I can remove from this code. For example is it necessary to have these two lines?

$allowedtags['span'] = array('style'=>array());
	$allowedtags['p'] = array();

or were they simply included by the codex and blog authors for illustrative purposes. i.e. I can delete those two lines?