This is an srm. file for the hack 'Same Sprites, Different Levels' that has 90 of the 92 exits achieved. The reason why 2 of the exits in the hack haven't been obtained in the file is because the game doesn't save the player's progress when they beat the final stage 'AND BEYOND'. And since the level is listed as a two-exit stage, both exits can't be achieved under normal gameplay conditions.
Besides this, all levels in the hack are accessible except for the Switch Palace stages. The game is saved at the stage 'not really kaizo' under the save file 'MARIO A . . .'