use condition instead of empty default list

tasks/filesystem.yml

@@ -7,6 +7,9 @@
     permissions: "{{ item.permissions }}"
     state: "{{ item.state | default('query') }}"
     recursive: "{{ item.recursive | default('no') }}"
-  with_items: "{{ ucs_filesystem_acl | default([]) }}"
+  with_items: "{{ ucs_filesystem_acl }}"
+  loop_control:
+    label: "{{ item.path }}"
+  when: ucs_filesystem_acl is defined
   become: True
   become_user: root

tasks/users_groups.yml

@@ -6,6 +6,9 @@
     subpath: "{{ item.subpath | default(omit) }}"
     ou: "{{ item.ou | default(omit) }}"
     state: "{{ item.state | default('present') }}"
-  with_items: "{{ ucs_system_groups | default([]) }}"
+  with_items: "{{ ucs_system_groups }}"
+  loop_control:
+    label: "{{ item.name }}"
+  when: ucs_system_groups is defined
   become: True
   become_user: root