If you view the source code of the message, you'll see that the link for 'Respond Now' does not actually link to Ebay, but somewhere else designed to look like Ebay. Its a phishing scheme trying to get your Ebay account info. Just delete it. You could try to report it to Ebay, but there isn't much that can be done except get the Internet provider to drop the account. That won't work if its hosted in China or some other country though.
---
Cool beans