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Are hyperlinks that are not reformatted to be descriptive links acceptable in formal citation lists…

Yes, presuming you are asking about WCAG 2.2 Level AA conformance. See Understanding for SC 2.4.4.

Maybe the practice would fail against 2.4.9 at AAA. With 2.4.9, there is the expectation that a “link list” be a good way to navigate through a page. I think someone familiar with formal citation lists would be more than fine with this. See Understanding for SC 2.4.9.

If you don’t feel like your question is adequately answered by Understanding, please propose a change that might have preemptively addressed or clarified the uncertainty!

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@TommyFix
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Answer selected by TommyFix
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