The Evil Overlord List is actually written by a hero masquerading as an Evil Overlord.
Said hero-in-disguise included several good deeds and policies, cleverly disguised as evil ones. They were buried among the regular ones to avoid suspicion. The goal of the list is to fool evil overlords into doing nice things, without them knowing that they are making the world a better place.- Then again, perhaps said evil overlords are completely aware of this fact, and just don't care.
The writer of the Evil Overlord List was killed shortly after writing it.
By all rights, an Evil Overlord who runs on Pragmatic Villainy would not give any rival overlord tips. There are only two reasons why they would give them advice:- They are a Card-Carrying Visionary Villain, and much like the Joker from The Dark Knight wants "a better class of criminal".
- They had no intention. Through blind chance, irony or natural causes, the writer of the Evil Overlord List was incapacitated or killed. In another instance of irony, the incompetent vizier that was going to be fired got ahold of it.
The Evil Overlord List was created by Lord Black Hat.