files with ë or é etc do not make it into playlist

[MiniMe]

Some strange things happen, unclear if it's me
Case is this:
Created a txt file of the file tree, then copy pasted /volume/bla/file.ext
and created a m3u playlist from say 100 files.
I noted then in the 100 files m3u playlist that only like 98 files made it into the player app, and the few missing files have filenames with ë or é or t’ or √ incl in the filename (even though in the Samba file server they have this name).

As example the two files missing were filenames that included e.g. Michael Bublé. But, when I browse to Artist Michael Bublé I can play the files properly.

Since I push the data thru Excel it might be a unicode issue, but suggestions are welcome on why files do not make it into the playlist.
To resolve I could replace é with e and then it would work also.