Virtualization with windowing technique is the best strategy for handling long lists because: 1) It maintains smooth scrolling performance by rendering only visible items, 2) Reduces memory usage by not keeping all DOM nodes in memory, 3) Provides seamless user experience with proper scroll position management, 4) Scales well with large datasets. The example demonstrates key aspects of virtualization: calculating visible items based on scroll position, maintaining proper scroll container height, and efficient item rendering. This approach is particularly important for web applications dealing with large datasets or infinite scrolling implementations.