These things seem to be quite common over here on fallen needles of Pinus sylvestris. I had a quick look at one spot under the microscope (400X, tap water). The asci had surprisingly (for me) sharp tips. The spores were filiform and for the first time I witnessed a spore leaving an ascus. It coiled out and then straightened. For a moment I thought that it was actually a worm :). I measured just one and it was 95 u long. At least some of the paraphyses had many septas. I'd assume this is easy to recognize from the looks alone but I have no idea about the identity of these things.