Upcast value attribute on list items

[Mgsy]

📝 Provide a description of the improvement

It's possible to use the value attribute on <li> elements to define the list starting index. Some users might have the following content:

<ol>
  <li value="12">...</li>
  <li>...</li>
</ol>

that wouldn't be preserved, as our list start index feature handles only start attributes on <ul>/ <ol>. 

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