I am looking for a MP3 cataloging program (preferably freeware), that
looks for id3-tag (v1 and v2) first, if this does not exist, look in
filename and use a "smart" algorithm, that checks the filename of the
file for artist and title, maybe artist - title.mp3 etc...

When all this is done, the program should be able to physically move
the files to a folder named a,b,c etc depending what the artist name
starts with.

I have looked alot after tese features, but the programs always seems
to check for either id3tag or filename features. If it's not a
freeware program, i still appreciate if someone told me about a
program.

Well, this isn't something I came up with, but one of the google ads
below your post was for this program:
http://www.fixtunes.com/?utm_source=google&utm_medium=ppc&utm_campaign=GoogleFixMP3Tags&R=google
(link copied straight from google ad)
It seems like it should do what you want.

Masali, take a look for www.mediamonkey.com
It's good sorting tool with wide auto-tag-editing capabilitys.

for this job, i recommend MAC (not macintosh, guys) alias MPEG Audio
Collector found freely at http://mac.sourceforge.net.

it can read any audio files (including OGGs) and catalogued properly
using folders or discs. the best thing is, the result can be exported
to excel worksheet (in csv format), html files and text files.

i myself managed to port those result into mysql database! see my
website (in indonesian language) at http://audiobuff.id.or.id for
example.