Play .wpl file on iPhone
How can I play a .wpl video file on my iPhone 4?
iPhone 4, iOS 7.1.2
.wpl files are Windows Media specific and are not the actual audio/video files that you would listen to, but are a reference to those files. This cannot be used on the iPhone. You could load your music/content into iTunes on your computer and then sync to your iPhone though. Sync your iPhone, iPad, or iPod touch with iTunes on your computer using USB - Apple Support