Question : Problem: How do I restore files from a corrupted iPod to an empty iTunes?

A colleague has a 'corrupted' iPod: it has all the files on it as per Windows Explorer but iTunes reports it as empty.  All files are .WAV files (don't ask me, it's not mine!).  A demo recovery prog indicated 87 files not recognised by iTunes: all were system-looking files - indexes, maybe.  I don't have Windows iTunes on my Mac, which seems to use a different program structure to Windows so can't say what they actually were.

To compound things, this fellow had deleted the tracks from iTunes after populating his iPod so a hard restore and re-population is not possible!

I don't want to give up on him as his files included now vanished family tracks of some importance.  Is there any way that iTunes can be re-built and the indexes can restored from the iPod's rather cryptic internal naming scheme - ...\F001\ABYX.wav?  Is meta data held in .WAV track files?  Is it possible to just extract such data from the .WAV files to bulk rename these files?

Answer : Problem: How do I restore files from a corrupted iPod to an empty iTunes?

As I stated before inside the itunes installation there are two files in
C;\%user%\My music\iTunes
One with an itl extension the other with xml
iTunes Library.itl & iTunes Library.xml
In there you'll find the LATEST library use to syncronize the ipod
You may try the following
Dump the IPod information to a Folder
On a fresh install of iTunes Add the folder, if you can see the names of the songs, export everything to mp3 the update the ID3 Tags
Everything can be done inside itunes.
Frankly I don't think you'll be able to restore the names automatically.