At the moment, we currently do not provide moderators any visibility into who casts spam and offensive flags. The official reasoning for this is explained in this answer from Shog9. This is kind of hard-rooted at the moment. They do have the ability to see the spam/offensive flag history of a user, but this is only shown when already looking at the user. Thus it would be for confirming suspicions and not finding someone.
Let us take the quote from Jeff Atwood there - we get the names for moderator attention flags so that, if necessary, a dialogue can be established. This is really the root of when we ever attach names to things - when it's usable to do stuff.
I'd like to suggest that in cases where a user is submitting a large number of declined spam and offensive flags, that the moderators have some ability to be told of this information and who is behind it. Example trigger conditions could be a significant number of spam/offensive flags declined within a 30 day period. This kind of aggregation of bad flags is exactly the kind of thing which would spur contact between moderator and user to correct the behavior (much like how we presented flag weight back before it came public), but at the moment there's no way for the moderators to be informed who would be behind it. They'd just have to deal with mountains of bad flags, which is a major hindrance to sites with such large flag volume that spam flags can't always be left to timeout.