Why does the two code samples return the same result?
Because you are using parentheses as a grouping operator. This has nothing to do with lists:
a = (4)
print(a)
b = 4
print(b)
Let's look at some other examples:
c = (4 + 3) * 5
print(d)
d = 4 + 3 * 5
print(d)
Here you get two different results because the parentheses force the addition first, just as in arithmetic. Without the parentheses, the multiplication is first.
Similarly to your example, you could do this:
e = (4 + 3)
but again, these parentheses are not needed because the addition is the only operator.
Is it just good practice?
Use parentheses in mathematical expressions when they give the result you want or when they make the calculation more clear. Otherwise, leave them out.