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Kindle Users in Ireland can use the USA Kindle store instead of UK, but ALL devices are moved and you can lose access to some titles and gain others.
You can register a Kindle using the email address an Amazon US gift card is sent to, instead of creating an online account with address. No matter where you live/registered you must buy the gift voucher on amazon.com and enter a working email address for its destination. Using a gift card registration method ALWAYS puts the Kindle in USA, but with no address, so you can ONLY buy eBooks and only via gift tokens unless you add a payment method, which exposes address.
Otherwise you need an address for the marketplace. While amazon.de is Euros, has English and often cheaper for things, inc carriage than UK to Ireland, it can only be used by a small number of countries for Kindle ebooks.
There is no marketplace for Ireland. Rights-wise for music, books, video & broadcast it's always been treated as part of UK. First the currency split (1922-198os Irish Pound = Sterling, then there was the Punt for a while till Euro was adopted), then UK left EU. It's very annoying that Amazon has no Irish marketplace, or else doesn't off the Irish rights material on amazon.de if you have an irish address.
Also means on sales via KDP most Irish sales are lumped in UK but some are lumped as USA sales.
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