These files are used in IPTV players (like VLC, Kodi, or Smarters) to populate channel lists.
It is a plain text file containing a list of URLs pointing to live internet streaming media (TV channels, radio stations, or video streams).
Since the file is from late 2022, it is highly likely that many, if not all, of the streaming URLs contained within it are dead, expired, or no longer functional [Wikipedia].