tvheadend pids are BAD for .m3u file - do not use. Instead get .m3u file from official Inverto website.

tvheadend-make-xbmc-iptv-m3ulist

#!/bin/sh

set -e # stop if any command returns a non-zero exit code

# #EXTM3U
# #EXTINF:-1 tvg-id="ARD.de" tvg-logo="ardhd" tvg-name="Das Erste HD" group-title="german",Das Erste HD
# http://192.168.0.3/?src=1&freq=11494&sr=22000&pol=h&msys=dvbs2&pids=0,5100,5101,5102,5103,5106
# #EXTINF:-1 tvg-id="ZDF.de" tvg-logo="zdfhd" tvg-name="ZDF HD" group-title="german",ZDF HD
# http://192.168.0.3/?src=1&freq=11362&sr=22000&pol=h&msys=dvbs2&pids=0,6100,6110,6120,6121,6123,6122
# #EXTINF:-1 tvg-id="RTL.de" tvg-logo="rtl" tvg-name="RTL Television" group-title="german",RTL Television
# http://192.168.0.3/?src=1&freq=12188&sr=27500&pol=h&msys=dvbs&pids=0,44,163,104,106
# #EXTINF:-1 tvg-id="RTL2.de" tvg-logo="rtl2" tvg-name="RTL 2" group-title="german",RTL 2
# http://192.168.0.3/?src=1&freq=12188&sr=27500&pol=h&msys=dvbs&pids=0,46,166,128

if [ ! "$(command -v jq)" ]; then
	echo "error: cannot find the program - \"jq\" on your \$PATH. jq is needed to parse json files."
	echo "You must install jq before using this script."
	exit 1	
fi

__cat_help ()
{
	cat <<- "EOF"
	
	 tvheadend-make-xbmc-iptv-m3ulist:
	      Convert tvheadend configuration folder into a .m3u playlist \for xbmc iptv PVR addon.
	
	 Usage:
	      $ tvheadend-make-xbmc-iptv-m3ulist [args]

	      $ cd /usr/local/etc/tvheadend/input/dvb/networks/2c0f0a2982f74e4e9eefc5eb72070dce/muxes
	      $ tvheadend-make-xbmc-iptv-m3ulist -i 192.168.1.100 -d "$PWD" -o "~/astra-28.2e.m3u"
	
	 Arguments:

	    -i,--satip      - Static ip address of your local sat>ip box. Example: '192.168.1.100'
	                        Only known to work \for Inverto IDL 400 / Telestar Digibit R1 / GSS.Box

	    -d,--muxes-dir  - The tvheadend 'muxes' DIR. There is one in each dvb network. example:
	         /usr/local/etc/tvheadend/input/dvb/networks/2c0f0a2982f74e4e9eefc5eb72070dce/muxes

	    -o,--m3ulist    - The output .m3u playlist filename. Example: 'astra-28.2e.m3u'

	    -h,--help - Display this message and exit.

	EOF
}

__cat__next_steps ()
{
	cat <<- "EOF"

	All done! m3ulist written to: \"$m3ulist\"

	You need to do 2 things with this file:
	1) Load it up into the Firmware Web interface of your SAT>IP box.
	   Example, open http://$satip in a browser, click on 'M3U List' tab
	   and Click 'Browse' --> Select '$m3ulist'
	   and Click 'Send' to upload the .m3u playlist file.

	2) Import the .m3u playlist file into the xbmc settings of the Simple-XMLTV addon
       If you are updating an existing file, then disable->enable the addon to refresh the channel list.

	EOF
}

__parse_args ()
{
  if [ "$#" -gt "0" ]; then
    for arg in "$@"; do
      case "$arg" in

        -i|--satip)     next_is_satip="1"     ;;
        -d|--muxes-dir) next_is_muxes_dir="1" ;;
        -o|--m3ulist)   next_is_m3ulist="1"   ;;
        -h|--help)      __cat_help; exit 1    ;;

        *)
          if [ "$next_is_satip" ]; then
            satip="$arg"
            unset next_is_satip

          elif [ "$next_is_muxes_dir" ]; then
            muxes_dir="$(eval "echo $arg")"
            unset next_is_muxes_dir

          elif [ "$next_is_m3ulist" ]; then
            m3ulist="$(eval "echo $arg")"
            unset next_is_m3ulist

          else
            echo "error (1): unrecognised command line parameter - \"$arg\". \`$0 --help\` for more info."
            exit 1
          fi
        ;;
      esac
    done
  else
    __cat_help; return 1;
  fi

	if [ ! -d "$muxes_dir" ]; then
		echo "error: Bad muxes_dir - \"$muxes_dir\" is not a directory"
		exit 1
	fi

	if [ -e "$m3ulist" ]; then
		echo "error: m3ulist - \"$m3ulist\" already exists."
		exit 1
	fi
}

__make_m3ulist ()
{
	echo "#EXTM3U" > "$m3ulist"

	cd "$muxes_dir"
	for mux in *; do
		cd "$muxes_dir"

		# from ${mux}/config
		IFS="
"
		set $(jq -r '.enabled,.frequency,.symbolrate,.cridauth' ${mux}/config)
		unset IFS
		for param in enabled frequency symbol_rate group_title; do
		    eval "unset $param ; $param=\"$1\""
		    shift
		done

		if [ "$enabled" = "true" ]; then
			set $(jq -r '.polarisation,.delsys' ${mux}/config | tr '[:upper:]' '[:lower:]')
			for param in polarisation msys; do
			    eval "unset $param ; $param=\"$1\""
			    shift
			done

			# symbol_rate="$(echo "$symbol_rate / 1000" | bc)"
			#symbol_rate="${symbol_rate%000}"

			symbol_rate="$(echo "($symbol_rate + 500) / 1000" | bc)"
			frequency="$(echo "($frequency + 500) / 1000" | bc)"

			#frequency=11494
			#symbol_rate=27500
			#polarisation=h
			#polarisation=v
			#msys=dvbs
			#msys=dvbs2
			#group_title=

			if [ -d "${muxes_dir}/${mux}/services" ]; then
				cd "${muxes_dir}/${mux}/services"
				for service in *; do
					# from ${mux}/services/${service}
					#channel_name="Sky Sports 5 HD"
					#pids=0,46,166,128
					IFS="
"
					set $(jq -r '.enabled,.svcname,.stream[].pid' ${service})
					unset IFS
					for param in enabled channel_name; do
					    eval "unset $param ; $param=\"$1\""
					    shift
					done

					if [ "$enabled" = "true" ] && [ "$channel_name" ]; then
						pids="$(echo "$@" | tr ' ' ',')"
						if [ "$pids" ]; then
							# m3u entries format / examples: 
							# http://kodi.wiki/view/Add-on:IPTV_Simple_Client
							# https://github.com/afedchin/xbmc-addon-iptvsimple/wiki/IPTV-Simple-Home

							# tvg-id="Channel Name" if defined in channels
							#  else use tvg-name as service name or via-versa
							# group-title="Tag name"

							cat >> "$m3ulist" <<- EOF
							#EXTINF:-1 tvg-logo-id="" tvg-logo="" tvg-name="${channel_name}" group-title="${group_title}",${channel_name}
							http://${satip}/?src=1&freq=${frequency}&sr=${symbol_rate}&pol=${polarisation}&msys=${msys}&pids=0,${pids}
							EOF
						fi

					fi
				done
			fi
		fi

	done


	__cat_next_steps;
	exit 0
}


__main ()
{
	__parse_args "$@";
	__make_m3ulist;
}
__main "$@";

I try to generate a full channel List (also with SD channels) for my Megasat SAT IP server II and the MAG 254 set top box.
The M3U from www.satip.info/resources?tid=All works but is not complete.

So I scanned with tvheadend and used your script.

M3U from satip.info (works)
http://192.168.178.104/?src=1&freq=11494&pol=h&ro=0.35&msys=dvbs2&mtype=8psk&plts=on&sr=22000&fec=23&pids=0,17,18,5100,5101,5102,5104

M3U from this script (does not work)
http://192.168.178.104/?src=1&freq=11494&sr=22000&pol=h&msys=dvbs2&pids=0,5101,5102,5103,5104,5105,5106

Any clue what's going on here?