Dear Richard,
You are correct: my Excel sheets were written when v2.2.3 was current and I haven’t bothered updating them for v3. I guess I should do that some time … ?
If you are starting from scratch, then write your own MMDs in V3 format. You are correct in saying that v3 will read v2 MMD files quite happily, but it seems daft to write v2 MMD files when you’ve only ever used v3 of mAirList! That’s taking ‘bacward compatibility’ a tad too far IMHO. 
I would suggest that to get the ‘complete’ v3 MMD format, you use the File Tagger to ‘tag’ just one APE file manually, making sure that you write a value (any old value will do) for each type of cue point before you save the MMD. If you plan to use any other file properties (like ‘this is a special item’ or ‘play at a fixed or soft-fixed time’), I siuggest that you switch those ON as well (before saving the MMD, obviously).
You may even find that some of your APE info. is ‘imported’ by the tagger (sorry, but I don’t use APE format files, so I don’t know what if any ‘extra’ info over and above the obvious Title and Artist will be imported).
I can however confirm that if you find the tagger manages to import some/all of what you want to do, then you may like to know that importing an ‘unknown’ (i.e. no database entry and no MMD) file into Playlist uses the exact same routines as File Tagger to extract data from the ‘new’ file.
So: if File Tagger does some/all of what you need to do, you can ‘bulk process’ your files by sticking a bunch of them into the Playlist and running a small mAirList script which iterates its way down the Playlist, writing out an MMD file for each item as it goes. I’m pretty sure that Charlie Davy wrote a script some time ago to do exactly that.
[FX: rummages about in Forum …]
Yes! It’s here: http://forum.mairlist.com/index.php/topic,2750.0.html and it’s Charlie’s Set Item Attributes script. It may need a little tweaking for v3, but if you’re a Delphi man, you shouldn’t find that too difficult! ;D You may need to look in mairlistscript.chm to find the v3 names of anything in the script which doesn’t work.
Feel free to add more comments/ask more questions if we can be of any further help.
PS: I meant to ask: is SPL = StationPlaylistCreator/Studio?
BFN
CAD