This article explains what an MPL file is, how to open it on your computer, and how to convert an MPL file to another playlist file.
A file with the MPL file extension is an AVCHD playlist file. Since they are playlists, they are not the actual recordings made with your camcorder or other video capture device. Rather, they are references to the actual videos, which are likely the .MTS files that you should be seeing as well.
This file extension is also used for MPL2 subtitles, which are text files that contain subtitles for media players to display during video playback.
A HotSauce image file is a less common format that uses this extension.