Yup, apples and oranges.

To restate what's been said: The CSV from Emplode doesn't contain the same data as an M3U file would need.

CSV: The internal track database of the car player, which knows nothing about your PC.
M3U: A list of file names on your PC's hard drive, which knows nothing about the tracks on your player.

However, you can download all the songs off your player onto the PC, then you can use a DOS batch file with a carefully formatted DIR command to create one big M3U of all the subdirectories.