The worst is when the company brags about their funding as if it makes any difference to me. If anything, it makes their shitty offer look even more shitty. If you're gonna brag about millions, you better offer me a decent cut.
"This exciting start-up just raised two hundred million dollars. Are you interested in taking a 70% paycut to work for someone who would step over your corpse if they saw you drop a nickle?"
I never respond to those emails, but after reading your comment I'm thinking maybe I should reply with, "what % of those X millions is being offered for this role?"