The tags might look correct on a system with a russian codepage. I recently ran into an archive full of borked japanese filenames. I did this to convert them (thanks to Ralesk for help with this procedure):
If the tags look like this:
03-SESEL `X[p[EXyVEu`.mp3
Get EditPad Pro, paste the tag there and chose "Convert - ANSI to OEM". After this, it should look like this:
03-SESEL `X[p[EXyVEu`.mp3
Then save the file and drag it into Firefox or whatever browser you use, then chose the font encoding which you think might be the correct one. In this example, it would be Japanese (Shift-JIS). You should get this then:
03-S・S・L ~スーパー・スペシャル・ラブ~.mp3 (which is "S.S.L - Super Special Love" from Pop'n Music 5 AC CS Pop'n Music 7)