https://support.microsoft.com/en-us/kb/947024
m
Ignores the maximum size limit of the image.
o
Optimizes storage by encoding duplicate files only one time.
u2
Produces an ISO image that has only the Universal Disk Format (UDF) file system on it.
udfver102
Specifies the UDF version 1.02 format.
bootdata
Specifies a multiboot image. This image uses an x86-based boot sector as the default image. This sector starts the Etfsboot.com boot code. A secondary EFI boot image starts an EFI boot application.
c:\winpe_x64\ISO
Represents the path of the files for the image.
c:\winpe_x64\winpeuefi.iso
Represents the output image file.
2
Specifies the number of boot catalog entries.
#
Functions as the separator between root entries to be put into the boot catalog.
p0
Sets the platform ID to 0 for the first, default boot entry for the BIOS.
e
Specifies the floppy disk emulation in the El Torito catalog.
bc:\winpe_x64 \etfsboot.com
Puts the specified file (Etfsboot.com) in the boot sectors of the disk.
#
Functions as the separator between the first and second boot entries.
pEF
Sets the platform ID to "EF," as defined by the UEFI specification.
bc:\winpe_x64\efisys.bin
Puts the specified file (Efisys.bin) in the boot sector of the disk. Efisys.bin is the binary floppy disk layout of the EFI boot code. This disk image contains the files that are used to start from the EFI firmware in the Efi\boot\x64boot.efi folder.