You can certainly convert various playlist formats between each other, but that is mostly related to various media player playlists. MPLS format also contains playlist, but for a single Blu-Ray movie and, which means it's a list of clips from the movie. As such mpls to m3u conversion might not be actually feasible.
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Conversion of mpls file format to m3u file format beta
Search for mpls to m3u converter or software able to handle these file types.
Convert Blu-ray movie playlist information data to MP3 songs playlist.
Unfortunately, there is no detailed software record in the database that match this conversion.
Additional links: mpls file extension details, m3u file extension details
MPLS
An mpls file extension is associated with the Blu-ray movie playlist information file format.
M3U
Files with m3u extension can be usually found as playlists, typically for a group of .mp3 files or whole folders.
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