I’ve written a M3U8->PLA converter in Python. This is useful for generating playlists which can access songs from both internal and external drives. Of course it fully supports Unicode, so that non-ASCII characters in filenames are no problem. It should work on any operating system with a recent Python version: Windows, OS X, Linux, *BSD, Solaris, etc.
Download: FuzePLAConvert 0.2.0 (detailed PDF manual included in archive)
You need to have Python installed to use FuzePLAConvert, it has been tested on Python 2.5.2 and ActiveStatePython 188.8.131.52, but older versions may work as well.
You can download Python distributions from the Python.org download page, which has installers for Windows and OS X. For other operating systems you can either download the source package from the above page and build Python yourself, or download one of the ActiveState Python distributions.
If you have any questions or suggestions, you can post them here or send a mail to the mail address givven in the documentation. I’d be especially interested in experiences on operating systems other than Windows - so far I have tested only on Windows, there may be some problems which prevent proper function on other OSs; if so, I’d like to fix these problems quickly.