I have in hand a blank 128MB SMC.
I pop it into a regular GP32 NLU, and for nerdy sake do a complete format, using the firmware (Slubman, is my fav).
(I make a cup of tea)
(I drink cup of tea)
(I make another cuppa)
OMG... Format complete!.
I pop the SMC into the card reader and into the SMC root drive I copy:
"FreePlusha4GP32" - my named, and zipped Super Plusha.
"SmashGp04d" - my named, and zipped Smash GP
I then unzip each in the root folder, and then delete the zipped files I originally copied.
Please note that each of the above files, as it extracts, has it's program, and respective data files placed in the folder named "GPMM". However for Super Plusha, I find a "Plusha readme", and PDF "Super Plusha Manual", in the root folder. In the "GPSYS" folder I find the "Plusha.SAV".
(The folder named "GAME", is typically used by commercial games, and the old free launcher).
I eject the SMC card reader from the PC.
I now place the SMC in the GP32, and power up, and I can see SmashGP, and Super Plusha. Sadly, I have not installed the Smash GP pack, or more individual characters. Super Plusha it is then.