I received one of these early this week. I checked the member details and item code by going directly on to Ebay. Surprise, it didn't exist!
The Email has purported to come from andrewdonalds2004@aol.com - however when I checked the properties, I found that another path, tomorrowwillbe4@yahoo.com, was displayed. I sent a report to both abuse@aol.com, and abuse@yahoo.com, and would encourage anyone who receives a similar Email to do the same; report the sender (although there's a chance it may have been spoofed, but better to be safe than sorry), and then go to "File - Properties - Details", and report any other paths you find. When reporting abuse, copy and paste ALL details from the "details" page. This will help them identify the source of the mail.
Not really worth sending it to Ebay - they aren't interested.......
Gene