Well, same virus, but they're getting funnier by the day... Here's a variant I received today at work.
Ladies and Gentlemen,
Downloading of Movies, MP3s and Software is illegal and punishable by law.
We hereby inform you that your computer was scanned under the IP ***.**.***.***
The contents of your computer were confiscated as an evidence, and you will be indicated.
You get the charge in writing, in the next few days.
In the reference code: #25540, are all files, that we found on your computer.
The sender address of this mail was masked, to fend off mail bombs.
-You get more detailed information by the Federal Bureau of Investigation -FBI-
-Department for "Illegal Internet Downloads", Room 7350
-935 Pennysylvania Avenue
-Washington, DC 20535, USA
-(202) 324-3000
The mail includes an attachment named "reference code" which contains the virus.
The email came from Germany.
Ah well, at least I got a bit of a chuckle out of the ingenuity of this chap.