It does depend on whether that and the other are logically a single unit, the way `peanut butter and jelly' are in a sandwich, or whether they can be independent agents.

TEAM OXFORD FTW!

I'm absolutely insistent on it.

Who gives a fuck about an Oxford comma?
I've seen those English dramas too, they're cruel
So if there's any other way to spell the word
It's fine with me, with me

Why would you speak to me that way?
Especially when I always said that I
Haven't got the words for you
All your diction dripping with disdain
Through the pain I always tell the truth

Who gives a fuck about an Oxford comma?
I climbed to Dharamsala too, I did
I met the highest Lama, his accent sounded fine
To me, to me

Check your handbook, it's no trick
Take the chapstick, put it on your lips
Crack a smile, adjust my tie
Know your boyfriend, unlike other guys

Why would you lie about how much coal you have?
Why would you lie about something dumb like that?
Why would you lie about anything at all?
First the window, then it's to the wall
Lil' Jon, he always tells the truth

Check your passport, it's no trick
Take the chapstick, put it on your lips
Crack a smile, adjust my tie
Know your butler, unlike other guys

Why would you lie about how much coal you have?
Why would you lie about something dumb like that?
Why would you lie about anything at all?
First the window, then it's through the wall
Why would you tape my conversations?
Show your paintings at the United Nations
Lil' Jon, he always tells the truth

When writing a list of items in a sentence, which style do you use?

Yes, but I don't call it the "Oxford comma".

I was taught the latter (and mostly use it) but I don't subscribe to the notion that one is correct and the other wrong. I will include a comma before the "and" where it aids clarity; especially when one of the enumerated items already has an "and" in it (eg, "kith and kin").