For users, choosing the M3U format gives them the flexibility of jumping from one music player to the next without needing to redo their playlists over and over again. One advantage that M3U has over WPL is its widespread adoption by other music players, largely due to fact that Winamp had a large user base and coders wanted to make it easier to move music files from Winamp. On the other hand, M3U began with Winamp a very popular and free music player.
It is the default file format and all playlists you create with WMP uses WPL. WPL was created for and is used by Microsoft’s Windows Media Player. The main difference between WPL and M3U is the principal application that uses them. The most common use of playlists is in segregating and grouping music files for use on computers or on portable music players. WPL and M3U are two file types that are used to store playlists, or a list of audio files with its associated information like file location, title, album, artists, and other relevant information.
