I noticed you said that they are masking their machine name or user name when they are net sending. It is possible that they are using a 3rd party tool, such as the one that people are currently using to send direct ads using an exploit in the messenger service. You may want to look into...
I don't quite understand why it is so difficult for you to stop net sends. It is quite easy to restrict access to the messenger service using logon scripts and GPO's in AD.
If you need a step by step on how to accomplish this, then feel free to e-mail me and I will help you. Also, a little...
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