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Gotta try this at some point (especially if I'll go medium format as I only have a dedicated 35mm scanner).. would also need a proper macro lens for this though (and, actually, a digital camera on the other end with some more pixels wouldn't hurt either).
I once read Ming Thein is doing it with flash.
Never figured out how exactly, and he's super secretive about it (he did try to develop a stand for "scanning" with a DSLR but this didn't work out apparently so he keeps it to himself for now).Also curious to hear what people report on the built-in negative "scanning" feature of the D850 !
You need a good strong back light and a decent mask. Then photoshop is ideal for inverting and applying curves.