I am having this problem, which I'm sure many of you have encountered. Friends of mine want some of my mp3s, so I need to find an easy way to transfer just the ones they want. It would be nice if I could give them a list with my mp3s and they could pick what they wanted, and send me their selections. So what I'm getting at is that it would be nice if mp3tag had a format which would be easily exportable, would look nice, and could be reimported back again, or just copy the songs in the list to a new location... I don't know if this is making sense to you or if this is even the right forum to post in, but it seems correct 
I've been using Directory lister for several months, I tried out several different listers and found this one better than most. It's a freeware that you can download hereFreeware.prv.pl - freeware for Windows Windows Configurator, Directory Lister I had to spend some time playing with it's configuration to get what i wanted but it works for me. lemme know if u find a better one. Good luck!
You can also use Mp3tag's Export feature to build nice HTML overview lists, but it's not possible to load the files from the list again.
Best regards,
~ Florian