I generate playlists from a database of tracks (Hey, I'm a software guy...)
They get copied into the B2's playlists folder (have to use scp -- this folder is not visible thru the NAS)
I also created a folded named "Playlists" in the B2 music folder and copy m3u playlists there as well. After running a Sonos "Update Music Index" they will appear in the "Imported Playlists" folder in the Sonos app.
Three are some issues -- if your artist, album or track name has special characters (e.g. ü, è, ř, ø, or non latin characters) the Sonos will skip it in a playlist. It will play it if you drill down thru the Artist, Song folders but not on playlists. This is apparently due to Sonos using an old version of SMB. There are ways around it but it is a bit tech-y (prefixing the track with x-file-cifs:// and URL Encoding the path -- except for the slashes (/))
The B2 playlists folder is saved when you do a backup, so you could copy the playlists from there to a "Playlists" folder within the B2 music folder. I don't know if Sonos expects them to have the extension "m3u" and you might have to prefix all the tracks with your share name (probably "music"). I did all this over a year ago and my B2 has been down for a while (just back up!) so it is not fresh in my mind.
BTW, the folder "Playlists" is not magic -- the Sonos will find any M3U files in your library but it seems best to me to put them all in one place.
HTH,