What is interesting is that reads like an American wrote it. There are some wild stories online documenting people dealings with those Nigerians. In all cases its really folks brought down by their own greed.
When I was around 12 or 13, my best friends parents got a letter in the mail, it was the exact same premise as those 419 emails, but of course it was on paper. I am 36 now, that scam has been around a long time and obviously works really well.
Some people who have actually gone the distance and flown to Nigeria held captive and some were murdered.
If you havent seen it, check out the nigerian music video about the scammers. They think is hilarious. It is kind of a catchy tune.
also a great site for people who like to mess with them:
http://www.419eater.com