It ain't that easy -- the CSV file lists the contents of playlists by FID. If you wanted to convert this into an M3U (which is a list of files), you'd have to convert each of those FIDs back to the original filename. This isn't going to be easy -- we don't keep the original filenames around.

Frankly, you're better off either not bothering, or keeping the two empegs completely in sync. See this or this.
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-- roger