This has got to be the goofiest spam I've ever gotten:

"GOT YOU" If you were dumb enough to open this email then you will find a WORM has executed itself through your mailbox and by the time you read this into your hard-drive. This is PAYBACK for the Virus you disguised in the email you sent to us recently which destroyed our hard-drive and back-up system. This costs us thousands of dollars and we lost a lot of irreplaceable files on our system.

It's all LIES! DAMNED LIES, I SAY! I sent nothing. I can't really figure out what they want from me, but I'm glad they think I'm such a hero that I took out their hard drive and backup system with an ingeniously disguised virus.

Teaches 'em a lesson about using Windows as your server. What are you doing reading email on your server, anyway? Loser.