I just got this message in my email today and it's clearly a scam. The message came from eebay.com, and the link takes you to a completely different website.
Be aware!! The message looks convincing, and tries to con you into thinking that one of your buyers has paid for an item and has not received it yet.
"Dear member,
eBay member ecca123ecca has indicated that they already paid for item #330125098825
Review the submitted details regarding the payment.
Regards,
eBay Internationalaa AG"
eBay Unpaid Item Dispute #330125098825 -- response required


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