I'm okay with listing Conservatives, but I'm not okay with listing Conservatives with either no chance or no risk to them. That dilutes our resources.
The focus is better on the at-risk seats -- but I see scrolling through your list that there is overlap between the two lists so better we celebrate the similarity than decry the difference.
Refusing to contribute resources because a seat isn't "winnable" only strengthens the gerrymandering effect spoken of earlier.