I'm here again.
We could do complete HTML structure in this way by some clicks. 
Any chance to integrate this thing? Please... Maybe in version 3.0? Or I am the only one who would like this feature?
EDIT: OK. I made a little software to split up the file created by MP3Tag into several pieces with the name and path I need. (I should have created 458 m3u files with unique names in special directories manually. I'm reorganizing my sound archives now.)
I realized that this function was requested by milka here.