Yes, I had this one. Unfortunately it was far more plausible in my case and I foolishly fell for it and replied to it. They aren't actually after money, but they are after your address book. What happened was about six months later my entire inbox vanished one morning and at the same time I got a number of phone calls asking if I was ok, as it seems I had been mugged in Paris and wanted money!
The people who harvest your contact details sell them on to potential fraudsters, so your contacts then start getting emails offering Viagra, sexy Russian girlfriends, Rolex watches, etc, etc. They also then send similar 'I've just been mugged' emails to all your contacts.
The important thing is not to reply to the email at all. That's how they can get into your account.