Which of the following is correct ?
1) A, B, C and D
2) A, B, C, and D
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Wars have been started over less! – Hot Licks Nov 03 '19 at 13:07
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As shown, with a simplified formulaic example, this seems to be a purely style-driven choice. But as shown in @Adam Katz's answer in this duplicate (original article by Joe Kessler), sometimes the Oxford comma (aka serial comma) is better included, sometimes it is better omitted, for clarity. – Edwin Ashworth Nov 03 '19 at 13:14