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Not the happiest inscriptions - yet they could be (8)

Ross

I believe the answer is:

epitaphs

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'could be' is the definition.
I can't tell whether this defines the answer.

'not the happiest inscriptions yet they' is the wordplay.
'happiest' anagrams to 'EPITAPHS'.
But, I'm unsure how the anagram is indicated.

Can you help me to learn more?

(Other definitions for epitaphs that I've seen before include "They're written in memory of people who have died" , "Words written in memory of the dead" , "words in grave situations" , "Gravestone inscriptions" , "Happiest (anag)" .)

I've seen this clue in The Globe and Mail.
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