Example for create M3U playlist:
All files type *.mp3, *.wav and *.wma
$ find . \( -name \*.mp3 -o -name \*.wav -o -name \*.wma \) \ > playlist.m3u
All files type *.WAV, *.Mp3, etc (not case sensitive)
$ find . -iregex '.*\.\(mp3\|wav\|wma\)' > playlist.m3u
Without recursive search in directory
printf %s\\n *.mp3 > playlist.m3u
And, finally:
How to use the import/export playlist function? After the playlist is built in the DX50, press the thumbnail icon in front of the playlist to unfold the options. Press "export playlist", then one can find a M3U playlist under the M3U folder under the internal flash.
To import a M3U playlist, load the M3U playlist into the internal flash or a Micro SD card. Then find the M3U playlist under Directory. Press the M3U playlist to start importing the playlist.
From DX50 user guide: http://www.ibasso.com/uploadfiles/20141203/201412031740555098.pdf