Well, my previous answer was not very useful, though it had a key to the magic. Now I have a really useful one.
Whatever they said, M$ is very liberal to the MOSS DB hackers. At least they provide the following documents:
http://msdn.microsoft.com/en-us/library/dd304112(PROT.13).aspx
http://msdn.microsoft.com/en-us/library/dd358577(v=PROT.13).aspx
Read? Then, you know that all folders are listed in the [AllDocs] table with '1' in the 'Type' column.
Now, let's look at 'tp_RootFolder' column in AllLists. It looks like a folder id, doesn't it? So, just SELECT the single row from the [AllDocs], where Id = tp_RootFolder and Type = 1. Then, concatenate DirName + LeafName, and you will know, what the 'tp_DirName' value for a newly generated item in the list should be. That looks like a solid rock solution.
Now about tp_LeafName for the new items. Before, I wrote that the answer is (Item count in the list) + 1 + '_.000', that corresponds to the following query:
DECLARE @itemscount int;
SELECT @itemscount = COUNT(*) FROM [dbo].[AllUserData] WHERE [tp_ListId] = '...my list id...';
INSERT INTO [AllUserData] (tp_LeafName, ...) VALUES(CAST(@itemscount + 1 AS NVARCHAR(255)) + '_.000', ...)
Thus, I have to say I'm not sure that it works always. For items - yes, but for docs... I'll inquire into the question. Leave a comment if you want to read a report.