"Here's what we figured on." It starts "Its all under $1000 and its Crossfire(the same as SLi). If you want to come over and order, that cool if you have any questions. I'm just chillin tonight at my house. " The e-mail address is to me, cc'ing a "Kevin McGivney" from "James Wertz, MCSE." There is then a list of links to parts on Newegg that all resolve to parts... on NewEgg (the URLS actually point to the correct hotlinks, not like www.example.com points to www.hijackmebrowsernowwhitemon.jamaica).
The address is from a "sita.areo" address, which is the first big red flag. The domain is registered in the Czech Republic, but the mail trace goes to an IP address in France. However, unlike most fraud headers, the domain lookup checks out.
There's also a signature WITH the correct e-mail address that matches the header, but the phone numbers are to a 631 area code, which goes to Suffolk County, Long Island, NY.
It *seems* like a "wrong e-mail address" but it's addressed TO me, cc'ing the "Kev," and "punkwalrus" is not something that's an easy spelling error for something else.
My guess is that this spam wants me to reply, "I think you have the wrong address, bro..." and then BLAMMO, I am on some Franco-Czech list to sell me "Le Viagrisk"