Netflix does not officially provide M3U playlist files or streaming URLs. Netflix content is protected by DRM (Digital Rights Management) and requires their proprietary app/website with valid authentication.
To understand the controversy, one must understand the disparity between standard streaming protocols and Netflix’s proprietary architecture. netflix m3u file github
The M3U file contains a link to a video that "requires a special codec." The "codec installer" is actually malware (ransomware or a crypto miner). Netflix does not officially provide M3U playlist files
Some repositories contain PHP or Node.js code that acts as a "proxy." You put your real Netflix cookie or token into a config file. The script then generates an M3U link that mimics an HLS stream. netflix m3u file github