Kodi handles XML-based playlists exceptionally well via the "PVR IPTV Simple Client" add-on. You simply point the add-on to the URL or local path of your XSPF file.
If your main IPTV provider goes down, an XSPF playlist loaded with backup streams will automatically skip dead entries and move to the next, thanks to the rigid XML structure. xspf playlist iptv top