If the Issuer and Subject values are the same in a digital certificate, which type of entity was the certificate issued to?

A Certificate Revocation List (CRL) is a list of revoked certificates and not an entity to which a digital certificate is issued.

A certificate issued to a person, or any end-entity, would have a Certificate Authority as its Issuer and the person as its Subject, making these values distinct.

A subordinate CA certificate is issued by a higher-level CA (e.g., a root CA), so its Issuer would be the higher-level CA, and its Subject would be the subordinate CA itself, resulting in different values.

A root Certificate Authority (CA) certificate is self-signed, meaning that the entity issuing the certificate (the Issuer) is the same entity to whom the certificate is issued (the Subject). This unique property allows it to anchor the trust chain in a Public Key Infrastructure.