If you plan to move your music library to a new device or a different media player (like iTunes or Spotify), converting your WPL files to M3U is highly recommended.
The file format is a proprietary playlist format developed by Microsoft for use with Windows Media Player. It serves as an XML-based container that stores a sequential list of media files (audio and video) to be played in a specific order. While functional within the Microsoft ecosystem, its proprietary nature and the decline of Windows Media Player have reduced its prevalence in favor of more universal formats like M3U. wpl file format
Understanding the WPL File Format: The Windows Media Player Standard If you plan to move your music library