About the MMM part : yes, it would definitely mean : "Manech Loves Mathilde".
However, I believe they were trying to keep that line of fluent logics from the first letter (the "M") so they chose to translate it into another love term.
As for the rating system, I'm French too and, honestly, I saw quite a few children going to the movies with their parents to see this film.
Maybe it is because Europe has been at the heart of the world wars of the past century, but war violence isn't a children-excluding factor for movies or books. There is, of course, a limit. Horror movies are mostly forbidden for the -16 years old.
Yet, the war violence in this movie was quite graphic and almost surreal due to its high resolution mixed with aesthetical photography.
Should I have been a parent whose child saw this movie, I think I'd simply explain that it is a movie and no one was hurt on the set, but however, it does relate real facts and the war was a horrible thing to live through. It's very important to tell children that what they are seeing is a mere reconstruction attempt but it isn't true. It's fake blood, it's dying, etc. They are not whitnessing real deaths and real pain... But it has happened and we mustn't forget that.
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