As you can see in the previous example, list() works with an array and assigns to variables in the same order. However, as per PHP7.1, list() now supports keys. As [] is shorthand for list(), [] also supports keys.
Here is an example for the preceding description:
<?php
$records = [
["id" => 7, "name" => 'Haafiz'],
["id" => 8, "name" => 'Ali'],
];
// list() style
list("id" => $firstId, "name" => $firstName) = $records[0];
// [] style
["id" => $firstId, "name" => $firstName] = $records[0];
Here, the ID $firstId will have 7 and $firstName will have Haafiz after the preceding code execution, no matter if either list() style is used or [] style is used.