If two lists both have length $17$, how can we establish that they "have the same elements in the same order"? What does that phrase mean?
One possible way to say two lists $A$ and $B$ have the same elements is, for all $x$,
$x$ is in $A$ if and only if $x$ is in $B.$
A possible way to say that the elements of $A$ and $B$ are in the same order,
given that they have the same elements, is that for all $x$ and $y$, $x$ and $y$ are in $A$ and $x$ occurs before $y$ in $A$ if and only if $x$ and $y$ are in $B$ and $x$ occurs before $y$ in $B$.
If $A$ and $B$ are empty then for all $x$ and $y$, $x$ does not occur in $A$ and $x$ does not occur in $B$, hence both directions of the implication for "same elements" are vacuously true.
Also, it is not true that $x$ and $y$ are in $A$ and also not true that $x$ and $y$ are in $B$, hence both directions of the implication for "same order" are vacuously true.
The ideas above seem to work if a list is an ordered set (with no repetition of elements) but not if repetition of elements is allowed.
So you probably need something different.
But it really depends on how you define a list in the first place.
A list of length $N$ might be defined a function from the first $N$ integers to the elements of the list.
For example, suppose we say $A$ is a list if there exists a unique non-negative integer $N$ called the length of $A$,
such that if $k$ is an integer, $1 \leq k \leq N,$
then the $k$th element of $A$ exists and may be called $A(k).$
Then $A$ and $B$ have the same elements in the same order if their lengths are the same number $N$ and if $A(k) = B(k)$
for every integer $k$ where $1\leq k\leq N.$
Can you see how this is satisfied vacuously if $N= 0$?
But a list $A$ might be defined inductively as follows:
either $A$ is the empty list (containing no elements),
or $A$ is the ordered pair $(a,A')$ where $a$ is the first element of $A$ and $A'$ is a list.
That is, we make lists by inserting elements at the beginnings of existing lists, starting with the empty list.
Now the question is what it means for two such lists to have the same elements in the same order.
We might define this inductively too, that is, $A$ and $B$ are equal if they are both empty or have equal first elements inserted in front of equal lists. But in that case there's no "proof" that empty lists are equal; we had to accept it by definition in order to support the definition of equality for non-empty lists.
The same problem occurs if we define lists recursively by appending elements to existing lists, that is, a list $A$ is either the empty list or $(A',a)$ where $A'$ is a list and $a$ is an element.
So the question that first has to be answered is, what's a list?
Until that is answered with a mathematical definition, no proof is possible.