Since the huge success of this question, I've been left without answers, if there were any. But I continued researching and found an Microsoft utility that dates 1999, called nfi.exe, part of the OEM Support Tools Phase 3 Service Release 2 for Windows NT 4 and 2000. The utility does exactly what I needed, receives a sector and returns a file. But it does that to individual sectors, so I had to created a script to automate the process.
It's a Python (2.7+) script that works this way:
It receives as input an ddrescue log file, parses it, calls nfi.exe for each sector in the file and generates a list with the files in alphabetical order.
usage: sector_correlator.py [-h] [-v] [-n \path\to\nfi.exe] [-V] [-L]
logfile nt-device-path output file
Receives a list of sectors and returns a list of files which resides in them.
logfile path to ddrescue's logfile.
nt-device-path NT-style path to physical device, like
output file filelist output file name
-h, --help show this help message and exit
-v, --version show program's version number and exit
-n \path\to\nfi.exe nfi.exe's path, if not speciified, assumes's it is in
the same path as the script
-V enables verbose mode
-L save nfi.exe's output log to nfi_raw.log
sector_correlator.py sdb.log \devices\harddisk0\dr0 filelist.txt
Where: sdb.log is ddrescue's log,
\device\harddisk0\dr0 is an NT-style path to the HD (you discover it using an sysinternals tool called WinObj and the Disk Management Utility)
and filelist.txt is the file list you want. It will look like this:
The other arguments on the script are optional and are explained when you run it with -h.
By default, the script assumes nfi.exe is in the same dir, if not, use -n pathtonfi.exe.
Finally, here is the link to the script: sector_correlator.py
It's very rudimentary and has no error handling, but does the job.