Ebay does.
spoof@ebay.com. I get spoof e-mails a few times a month mostly from "banks" but I have gotton a few Ebay and PayPal ones as well. Some are obvious with misspelling bad grammar etc. but I did get a couple that looked real convincing.
As kompressornscnever said never link out of an e-mail, ALWAYS type the site address in the address bar to make sure you don't end up on a spoof site.