I too receive hundreds of these type of emails and delete them. However a word of warning to those who think that those who get caught out are just easy marks who deserve to do so. I nearly got caught myself by an email claiming to be from customs and excise, that just happened to sound very similar to a discussion that I had been having very recently with them. I was caught off guard and thought it was genuine.
I was just about to open the attachment when I suddenly saw that I had received it more than once and was suspicious. In a futher conversation with a business colleague, he mentioned that he too had received this email and opened the attachment, which contained a virus that wiped a lot of information from his pc.
I suspect that the fraud scammers also get a certain amount of success rate in this manner, if they send it out to thousands, they may get a hit rate of one or two customers who perhaps just happen to be in circumstances similar to the email they have received, open it and act on it thinking it is genuine?
Cheers Sue