A friend of mine got one of those types of emails from ebay and made the mistake of clicking the link and entering her info...
Thankfully she was talking to me on the phone at the time, and mentioned the email. I red flagged her right away and made her go change her password immediately. Then I had her send it to the spoof reporting through ebay. She's now a lot more careful of those types of emails.
One good rule of thumb... Never click a link in an email claiming to be from paypal or ebay. Always type the direct address into the address bar. Also, the ebay toolbar comes in handy. It warns you when you aren't at a real ebay or paypal site.