Setting it like <?php list($var1,$varN) = null ?> does _not_ raise an E_NOTICE (or other error) and afaics effectively equals an https://php.net/function.unset of $var1,$varN.
I note this as contrasting with the fact that PHP triggers an E_NOTICE about "Undefined offset" "if there aren't enough array elements to fill the list()", as attow documented for https://php.net/control-structures.foreach#control-structures.foreach.list and here only noted in https://php.net/function.list#122951 by Mardaneus.
For completeness, a bash(1) (v5.0 or 4.3 on macos10.13) cli test producing the same result for all my PHP-versions (installed via macports.org) follows. It's also tested with php7.3 using bash5.0 on Debian10:
bash --noprofile --norc -c 'for php in php{{53..56},{70..73}};do for literal in "array()" null;do echo -n $php ...=$literal:&&$php -n -d error_reporting=E_ALL -r "var_dump(list(\$var)=$literal);";done;done'
# Above produces the same result pairs per version from:
php53 ...=array():
Notice: Undefined offset: 0 in Command line code on line 1
array(0) {
}
# ... to:
php73 ...=null:NULL