any way to use mp3tag to create a copy list from m3u

Another option could be ...
opening the "filelist.m3u8" load all the media files into Mp3tag, ...
from there let run an export script, ...
which creates a command script, ...
which uses "MD %folderpath%" and "COPY %path%" commands to create the folder structure on the target medium and copy the files to the right folders.

See also:
Dateien löschen

DD.20140726.1958.CEST