Well, that's a dangerous thing to say. Already there are way to many people thinking that dumping a set of parens around an expression puts that expression into list context. That isn't true. In your example, it's the fact that there is a list on the LHS which makes list context.

#!/usr/bin/perl

use strict;
use warnings;

sub f {
    print wantarray ? "LIST\n" : defined wantarray ? "SCALAR\n" : "VOI
+D\n"
}

(f);
my $foo = (f);
my @foo = f;

__END__
VOID
SCALAR
LIST
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Abigail