Since I had just been through this drill I jumped in and checked out the code of the e-mail.  I found that it was taking us to an IP address again and not directly to eBay.  Looking at the IP address, it really looked familiar and a quick lookup confirmed this:

Back at the good old Kyongil girls middle school in Korea.  Either this school has a Hackers 101 class or their Web Server is easier to get access to than a 24 hour grocery store.

OK, so I'll play along... let's click on the "Click here to update your billing records"

You'll recognize the "We are currently performing regular maintenance..." line from other such scams.

It looks nice, but it should, after all it was created by eBay and just ripped off by these script kiddies for their enjoyment... but it goes on... gathering even more information from me...