The "new" way to generate file lists

I'm revisiting an ancient WiX v3 project which used Paraffin to create its file lists and now I'm working out how to convert it to WiX v5. Apparently there are now built-in tags for creating file lists: 

https://github.com/orgs/wixtoolset/discussions/7615
https://wixtoolset.org/docs/tools/heat/

