I think SPList alone is not comparable to NSF... Sharepoint list can have multiple views, however other sharepoint design-components linked to a list such as content-type, custom-action, workflow, timer-job are encapsulated in another container (site/site-collection/webapp/farm level) so all these design-components that are normally contained within a single NSF file are now scattered everywhere on different level.
I think SPList alone is not comparable to NSF... Sharepoint list can have multiple views, however other sharepoint design-components linked to a list such as content-type, custom-action, workflow, timer-job are encapsulated in another container (site/site-collection/webapp/farm level) so all these design-components that are normally contained within a single NSF file are now scattered everywhere on different level.