No Joy. The problem seems to be the import.
I edited one of the MB Exported playlists and removed the file information, so that the location elements looked like this: <location></location>
I made no other changes at all, so that I could be sure MB import would see EXACTLY the playlist information that it had exported with the only exception being no file name.
After I imported that edited playlist to MusicBee on another computer, the playlist was empty. So it seems as if MB might be incorrectly using an XSPF playlist as a simple file catalog. If this is the case, creating the code for a proper "content resolver" on import may be more effort than Steven wants to do. On the other hand, a content resolver for just a playlist import would only need to query the player's own library, not go all out and search for files. All of the information for "Fuzzy name" queries is already there in the playlist to automatically re-build the playlist the same way a human built it in the first place.
(I also tried importing a playlist with no location elements at all, based on this line from the XSPF Specification: "xspf:track elements MAY contain zero or more location elements, but a user-agent MUST NOT render more than one of the named resources." The results were the same - an empty playlist after import.)