They do list, quiet often in fact. However the thing that makes them list is flooding levels and since most of the time players shoot torps and destroy them, flooding doesn't count. Plus the speed of the target has a major effect on its sinking effect.
If you torpedo a stationary ship and it fills up to a sinkable flooding level then its likely to roll over completely. Ive had a carrier turn turtle and a cruiser sink stern down while they were stationary. And another cruiser sink bow down while steaming full speed ahead.
And if you don't actually destroy a target and wait long enough to will see them list over, particularly on large vessels like Battleships.
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