No. User access provides only certain limits regarding access. You can allow no access to an area, but if you allow limited access to any area the lists for that area become available. You can restrict printing reports, which also effects lists.
Another possibility is to only allow access through qbXML and a third party application. I develop FileMaker Pro / QuickBooks Pro solutions for clients all over the US. QuickBooks Pro 2002 or later is required, but 2003 is needed to remotely share QuickBooks without it being on the individual's computer.
You can provide any level of access and restrictions to those who are accessing QuickBooks through FileMaker. You can also incorporate any feature you might want that is not available in QuickBooks.