Conning Nigerian con men (and women) has become an internet bloodsport.
I found this Aussie wordsmith, who has assumed at least 39 funny identities, in responding to the scammers. His responses stay in character.
Gluteus Maximus, Roman Senator is a hoot.
http://sweetchillisauce.com/nigeria.html
Ha - this scam has been around a very long time, as you know.
I saw this same scam via FAX years and years ago. Unbelievable it still works on some.
Many more phone scams, too, back then. Not too hard to figure things out, LOL.