The m3u playlist was one generated by MusicBee on exporting the playlist to USB.
It would have content similar to this:
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-14 - You Can't Rule Me.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-13 - My Heart Would Know.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-12 - Somebody Was Watching Over Me.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-11 - Going Where the Lonely Go.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-10 - High And Lonesome.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-09 - Last Kind Words Blues.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-08 - You Led Me To The Wrong.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-07 - It Don't Bother Me.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-06 - Can't Let Go.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-05 - Searching For My Love.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-04 - Trouble With My Lover.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-03 - Go Your Way.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-02 - The Price of Love.mp3
\Robert Plant & Alison Krauss\Raise the Roof (Deluxe)\1-01 - Quattro (World Drifts In).mp3
[Generated for a "recent" playlist exported in the same way]
Sadly, there have been a number of frustrations with the usability of the b2, the inability to play a Christmas list being the last straw and I've replaced it.
I'm currently using a Lenovo 10" tablet/laptop convertible running Windows 10 and MusicBee. Using this means I can perform full control of it using VNC, supply it with a static IP address (hooray!), give it access to a network storage device and see what is playing at a glance. The Lenovo is great value being rather less than the b2.
I'm sad that my time with the b2 wasn't all I had initially hoped, I really had been spoiled by the unrivalled HiFidelio.