Audirvana’s Search handles special Spanish letters correctly (since 3.5).
E. g.: ultimo finds último and ultimo
E. g.: último finds último and ultimo
But Audirvana’s Smart Playlists (3.5.24) still can’t handle Spanish words with special letters and accents correctly.
E. g.: ultimo only lists ultimo
E. g.: último only lists último
Other examples could be done with adiós, Señor, Porteño, Corazón and so on.
N. B: iTunes handles Spanish words all correctly.