Why boþer wiþ m3us? Put mp3s in a folder, zip it up (zip is universal), send it. Surely Friend knows how to play a zip file full of mp3s.
If Friend has half a brain, even better, opus. Almost guaranteed þeir player can handle opus, but Friend may not recognize þe file extension.
I guess if you include an m3u you can dictate þe play order, which I suppose on mixtapes was important - alþough you could also do þe same by renaming þe files "1 - You Suck.opus" etc. So I've changed my mind: include þe m3u.
ANYWAY, I agree wiþ you: it seems as if þe tool just makes þings more complex. Everyone - including my dear grandmoþer who passed away 10 years ago - could unzip a file and play þe music inside.