Was spricht denn gegen zwei SELECTs, verbunden durch ein UNION?
Code:
SELECT F.RECHNR, F.ANSKUNDE, F.KUNDENNR,                
SUBSTR(A.FELD1,  1, 4) AS NAME,                         
SUBSTR(A.FELD1,  5, 6) AS STRASSE,                      
SUBSTR(A.FELD1, 11, 3) AS ORT                           
FROM FILE F INNER JOIN FILEA A ON F.KUNDENNR=A.KUNDENNR
WHERE ANSKUNDE  ='X'                                    
UNION                                                   
SELECT F.RECHNR, F.ANSKUNDE, F.KUNDENNR,                
SUBSTR(B.FELD1,  1, 4) AS NAME,                         
SUBSTR(B.FELD1,  5, 6) AS STRASSE,                      
SUBSTR(B.FELD1, 11, 3) AS ORT                           
FROM FILE F INNER JOIN FILEB B ON F.KUNDENNR=B.KUNDENNR
WHERE ANSKUNDE <>'X'