Both .wpl and .pls are audio playlists, means a specially formatted text files that contain a list of songs that should be played when one of these files is opened. Typically you can import / export playlists in media players and produced a plethora of various playlist types.
Convert Microsoft Windows Media Player playlist file to Media playlist.
We have found one software suitable in our database for this conversion.
Microsoft Windows software - convert wpl to pls on Windows
Advanced playlist creator and manager
Convert from wpl file format
The table with program actions contains information about what each program is capable of doing with their files. This may be a good pointer for further searches for certain file conversions and help you find the converter you are looking for if our search result is insufficient for you. However, it is far from perfect and may sometimes show results which are not really usable because of the nature of the software handles the files. So a conversion that appears as possible, just because of matched actions, may in fact not be possible.