Technically, any kind of computer file can be burned onto a data CD. On the other hand, audio CD formatting does not correlate directly to a single computer file type
Both M3U and WPL files are types of playlists. M3U files were originally designed to house a list of audio files, such as MP3 files, but they can be used for video files as well. WPL is an abbreviation of "Windows Meida Player Playlist." It is a proprietary file of Microsoft Windows Media Player. Both kinds of files can be put onto a data CD. An audio CD can be interpreted by a computer with the use of either type of file as well.