M3U vs. PLS for web mp3 streaming Options

[zipr]

I have some mp3 audio that I'd like to stream. I was thinking of doing it via an m3u file as that seems to be pretty universally compatible, but when I look at radio station sites, most of them seem to be using pls files to do it. That seems a bit odd to me as MS Windows machines don't support pls out of the box, so I would think that people would tend toward m3u. Am I missing something?

Thanks for any input!
Zipr