I believe that most operating systems and karaoke softwares should be able to handle UTF8 filenamed without problems. Would be interesting to know which OS/software has issues with it.
Notice:
It could be useful to change the "Ł" in "RAFAŁ" to a normal "L" in #VIDEO and #COVER and name your audio- and cover file with a normal "L" too to avoid errors by USD reading the txt.