Most amusing list set out by Germany (8)
I believe the answer is:
drollest
'most amusing' is the definition.
(I've seen this before)
'list set out by germany' is the wordplay.
'list' becomes 'roll' (roll is a kind of list).
'out' is an anagram indicator (out can mean wrong or inaccurate).
'by' says to put letters next to each other.
'germany' becomes 'd' (vehicle registration code for Deutschland).
'set' is an anagram of 'est'.
'roll'+'est'='rollest'
'rollest' after 'd' is 'DROLLEST'.
(Other definitions for drollest that I've seen before include "most amusing" , "Most diverting" .)