There is only one file type that uses the .WTPL extension:
WireTap Studio Library
Library of audio tracks saved by WireTap Studio, a utility used for recording system and application audio; may include one or more playlists that appear in the primary WireTap Studio window.
WTPL files are saved in a package format that includes both audio files and .PLIST files. Each audio file has a corresponding property list file that contains metadata about the corresponding file.
WireTap Studio creates a file named "WireTap Studio Library.wtpl" when run for the first time or if no playlist is found when the program is opened. It is saved in the [user]/Documents folder by default.
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Updated: June 14, 2011