Looks like it is eBay as well. Had 5 emails so far today about my eBay account.
Again, I don't have an eBay account so I just forward them to spoof @ebay.co.uk and then delete them.
If you do have an ebay or paypal account, don't answer any emails you get. Log in to your ebay account and check "My Messages" from there. If the same emails don't show up, they are scams, delete them. Do the same for your Paypal account.
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