This was the topic of a spam I got today.
It's profundity from the lowest levels of society.
Initially, I thought it was an attempt to defuse criticism by angry people, but I think it's subtler -- an attempt to imply that you're getting a slightly on the wild side deal that most people wouldn't take, silly them!
Do accept my sincere apologies if my mail does not meet your personal ethics.
I am writing following an opportunity in my office that will be of immense benefit to both of us. One of our accounts with holding balance of 15,100,000(Fifteen Million One Hundred Thousand British Pounds Sterlings) has been dormant and has not been operated for the past 8 years.
From my investigations and confirmations, the owner of this account a foreigner by name Christian Marty (Concorde pilot) died in Monday, 31 July, 2000 along with other 109 families in an AF4590 plane crash and since then nobody has done anything as regards the claiming of this money because he has no family members who are aware of the existence of neither the account nor the funds.
I have secretly discussed this matter with a staff the bank and we have agreed to find a reliable foreign partner to deal with. I only have to approve you as the next of kin/will beneficiary and the fund will be paid to you as the beneficiary.
They make it sound great. A bank conspiring to find a dummy body to use to claim an account. All you need to do is send them all your money, because they're going to give you SO MUCH MORE! They promise.