To my mother, Ayn Rand, and God
The ambiguity is that dedication could be read as a dedication to two entities: To <my mother, Ayn Rand>, and <God>
or to three entities: To <my mother>, <Ayn Rand>, and <God>
I agree with that.However, isn't it also ambiguous WITHOUT the Oxford comma?
It can be to three entities, same as with the comma:
To <my mother>, <Ayn Rand> and <God>
but it could also be taken as to one entity: To <my mother>, <Ayn Rand and God>
The Wikipedia page (at the moment) does not consider the one entity interpretation.It seems to me that the ambiguity in this comes not from the Oxford comma's presence or absence, but rather from whether or not the comma after "mother" is part of an appositive phrase.
Offhand, I don't think I've seen an example where an unambiguous sentence without an Oxford comma becomes ambiguous with the addition of the comma. All the ones I can recall have another ambiguity from an appositive phrase or similar without the Oxford comma and the Oxford comma at most just changes the ambiguity.
On the other hand there are sentences that are unambiguous with the Oxford comma that become ambiguous if it is removed.
This suggests that the Oxford comma should always be used when the list has more than two items, and it is appositive phrases that we need to be scrutinizing.
For appositive phrases, maybe we should use parenthesis instead of comma? In the above examples the appositive phrase cases become:
To my mother (Ayn Rand) and God
To my mother (Ayn Rand and God)
[1] https://en.wikipedia.org/wiki/Serial_comma