I can't say for sure so you probably know as well as I do, but in my personal experience it cannot reliably play more than 35 tracks without starting to omit some of them seemingly at random. Doesn't matter if they're all the same file type or even the same bitrate, it happens all the same. One wonders if perhaps it worked better on older versions of Windows.

The music of the period was one of the reasons I got hooked on SH3 in the first place and I wasted countless hours modifying audio files trying to get the in-game gramophone to cooperate. I've since given up - now I just put tracks in VLC and use the keyboard ⏪⏯️⏩ hotkeys to control the playlist it while in-game. The other advantage is that you can use hotkeys to control the volume, so it no longer matters if the songs in your playlist are volume balanced.

Bit of a cop-out I know, but whenever someone asks me how to use the gramophone, my advice is "don't."

🎵 Mein Leben Für die Liebe, Jawohl :rock: