But your question reminded me of another aspect of linked lists in the Linux kernel: unlike a lot of high level languages, there isn't an extra allocation for a node structure. The node structure is a member of the structure being linked.
Often the structure being linked might be something like a reference counted heap object, so the question of adding an extra member to store the next pointer is not a big difference.
That's good, but it seems like how-hanging fruit. Boost offers intrusive_prt for this. [0]
make_shared goes half way, and performs a single allocation to return a shared_ptr to a new object. It eventually made its way from Boost to the standard. [1][2]
See also [3] which contrasts the two. (As you can imagine, intrusive_prt is slightly more efficient.)
[0] https://www.boost.org/doc/libs/latest/libs/smart_ptr/doc/htm...
[1] https://www.boost.org/doc/libs/latest/libs/smart_ptr/doc/htm...
[2] https://en.cppreference.com/cpp/memory/shared_ptr/make_share...
He actually cited this use case, of a structure that has list or tree nodes inline with the data type, as a strength of the model.