My favorite scam ever is where a scammer wanted to scam some guy of his Powerbook which was on ebay, but it was smart and realized it was a scam and instead of sending a real powerbook, he sent a 3-ring binder made up to look like a fake computer. The scammer had to pay $550 worth of taxes to pick up the package.
http://www.zug.com/pranks/powerbook/