I get a lot of spam, but this one deserves some kind of prize. It combines audacity, spelling and grammar errors, psychological cleverness, stupidity, and a profound disdain for the intelligence of the average email reader. I'm sure it will make a bundle and no-one will get caught.
The stupidity factor is that they got their directions backwards. They really meant to tell their victims to enter their credit card information to REVERSE the transaction. That might be a language error, but it's pretty silly.