The same type of scam had a listed "location" near me in San Jose, California. I thought that perhaps I'd email the guy and suggest we transact the deal on the front lawn of the local police station. Then, on second thought, I saw absolutely NO reason to give a scammer my email address--the spam resulting from that is likely to be enough of a turn-off.
I usually just fill out the usual eBay form and include the item number. Then I fill out an additional form suggesting that eBay place a "report as fraud" button on each and every auction listed so that reporting is easier. (Since you would need to be logged into eBay at the time, the eBay computer system could easily flag the authentic "report as fraud" button clicks for a human to review.)
