As if it ain't an obvious scam, I wonder how many scammers actually get away with them? If they are as obvious as that scammer you have there then I would think that they wouldn't get away with too many. I wish I had as much time on my hands as some of those scammers do.
I know I am bad for doing this, but I got one like that about a week ago too. I also get Porn spam occasionally, usually with explicit pictures in ad, so I cut the Porn spam ad and pasted it into an email as a reply to the above scam email. Haven't heard back from them yet, maybe they are too busy visiting the porn site to reply......
