I thought that they had given up in Nigeria, but apparently not, as I got this today anfter not receiving one for at least 18 months. Maybe this guy didn't get the memo.... Mind you, for that amount of money on offer I wouldn't get out of bed...
I think you'd have to be a total half-wit not to recognise these scammers for what they are anyway...as with the Indians in scam callcentres there, pretending to be Microsoft, Amazon, etc, giving their name as 'Mark Smith', or similar English name.... in broad Indian accent. doh !
There's some fun videos on Youtube of people getting called by scammers and then managing to work out who they are, their real names and where they work. Crazy Scammers Spoof Emergency 911 (youtube.com)