I just learned a new trick -- you can nest smart playlists in iTunes. Within a single playlist you can do an AND ('match all rules') or an OR ('match any rules'), but you can't do both. So for example I can say get me all songs where genre is podcast and playcount = 0, but I cannot say get me podcasts where the name is A or B or C and the playcount is 0.
Yes you can.
1) Create yourself a smart playlist for the parenthetical part. In the above, create playlist ABC, say "match any", and then say "name is A" ,"name is B", "name is C".
I'm very pleased by that. I have a selection of podcasts, by name, that I listen to at work. Since they share nothing I can categorize (for example, I would not want all genre=podcast ones), this allows me to define the list first, and then also add the rule about only showing me the newest unplayed ones. Cool!