The M3U file itself (plain text) cannot carry a virus. However, the links inside can lead to malicious streams that exploit media player vulnerabilities, and the websites offering M3U files are often laden with drive-by downloads.
A TV Adult M3U is a type of M3U playlist specifically designed for accessing adult content on various devices such as smart TVs, smartphones, tablets, or streaming devices. These playlists can include links to live TV channels, movies, or series that are intended for adult audiences. Tv Adult M3u