I always expand the email to full header and report them , spoof@ebay.com , I'm not sure what the paypal address is for reporting fraud .
Hopefully they track them down ?
tech tv did a speacial on scams once... they talked about this one and about that prince willing to send you money if you give your bank number.... they said there have been thousands of people falling for this and even about 16 deaths due to people going to places like nigeria trying to get their money back....
I've been getting similar fraudulent notices from what purports to be Earthlink (though a mouse-hover on the link shows that it's not). I forward them to "fraud@corp.earthlink.net" with a covering e-mail; they want to stop these people even more than I do, because these guys are hurting their reputations. I bet that PayPal and EBay have similar addresses you can send messages to.