the ones i laugh at aren't really spam... they are the ones that have obviously been written by a human, but he has left in the details of the previous site he sent it to.
a while ago i got an email saying all the usual stuff like "i have been through your site and really liked it" (blah blah blah) and how our businesses would work really well together, suggesting some mutual ways that we could work together... but then he went and left the name of one of my competitors in the sign-off, as if i was them. so he's obviously mass-mailed this exact same message to all of us and forgot to change it.
what a waste of effort. those things just go straight in the junk folder.