anyone got any idea how to do this (I know Taiko have this in operation?)
All the info I can find relates to .ogg files but my standard playout format is MP3 and the mountpoint has a M3U extension. The actual concept of a mountpoint makes sense to me as its from the old days where a spool of tape had to be mounted on a tape deck and often physically secured (so it would turn properly and not get loose). Especially as it could be 27 cm diameter, and turning as fast as 38 cm/s, and if the tape transport goes adrift, the audio would sound rough, or worse the tape could end up mostly on the floor (especially with European decks where they did not use spools), and the operator would have to gather it up and respool it!
In broadcasting this tape would have the emergency audio on it, and often be started via a relay trigged from the silence alarm. (This of course means that two tape decks would need to be booked by the producers, one for normal inserts (such as the news) and the other for the emergency audio if required.
This is the sort of machine used in Europe – this pic comes from Lithuania.