In certain cases when a windows machine isn't able to get an answer using DNS (port 53), it will attempt to use port 137 and/or port 139 to get at least some sort of name to associate with that IP address. I've seen it happen live on my work network so there's really no way you can tell me it doesn't happen.
I'm not sure exactly what versions of windows do it, and I'm not sure weird and twisted configuration has to be in place. The system I saw this behavior on was a Windows NT box which was dual homed (against policy). The box was using netbios on both 137 and 139 to try to resolve an IP address it saw on its second network. The lookups threw up a flag which is how we came to know about his dual homed box.