Okay, re-reading your post more carefully and taking a bit more time, I think I can better help to some degree. I apologize for being short and making it confusing before.
You don't need to look to the alternator. The alternator can be exactly the same on a car with Brake Energy Regeneration as it is on a car without it. The majority of the parasitic drag from the alternator is only created when the circuit the alternator is in is complete. In other words, if you cut power to or from the alternator, it begins to freewheel. The pulley, which is specifically an IDP in modern Volvo cars, has bearings in it which further reduce drag on the drive belt. As a result, if you cut power to the alternator, it is not really creating any drag on the engine. On the other hand, if you power up the alternator when the vehicle is slowing down, it will create drag and the Engine Braking of the vehicle is increased. As a result, the alternator is now going to aid braking and generate electricity to recharge the battery without being parasitic in any way. If the battery charge falls too low, we still want to turn on the alternator to keep the battery from dying, but otherwise we have simply told the computers in the vehicle to turn off the alternator when we are accelerating or cruising. No special equipment is needed for this component of Brake Energy Regeneration, you just need Intelligent Alternator Control programming in the car's computers which control the flow of electricity to or from the alternator.
So again, there is no special part unless you're talking about Flywheel KERS. Hybrid vehicles also have a more advanced BER system in which the electric motors which drive the wheels produce braking power by generating electricity, killing two birds with one stone whenever it's time to slow down.
PS The clutch is not reversed as I had previously thought.