How shall I reply to the editor after a major revision of my paper?
Generally, you want to make the editor's and reviewers' job as easy as possible. As a reviewer I appreciate if the authors simply copy the reviewer comments and answer each and every of them while also helpfully pointing out related changes to the manuscript. Personally, I'd even address referee comments that point out typos (e.g., by answering them with "corrected"). At least, that demonstrates due diligence. It also doesn't require defining a threshold for a comment requiring an answer.

Of course, you should also write a short introduction and summary to that list of answers and changes.

So, yes, list all changes, but integrate that list into your answers to reviewer comments.