A good compiler will make the lists disappear in many cases. No runtime overhead. I actually love single linked lists as a way to break down sequences of problem steps.
That said, I think this is somewhat unrelated to the idea of making linked lists disappear - Koka is still using linked lists, but optimising their allocation and deallocation, whereas Haskell can convert a linked list to an array and do a different set of optimisations there.
See: https://koka-lang.github.io/koka/doc/book.html#sec-fbip
If what you mean is the ability to think in terms of "first" and "rest", that's just an interface that doesn't have to be backed by a linked list implementation.