Some say scammers are very smart, and that they deliberately use every trick in the book to tap into our psychological weaknesses and make us act irrationally. But I have the feeling that, 90% of the time, scammers are just told to write an "official-sounding" message – which is the same thing that the hypothetical human who wrote this template was trying to do: that's why the result is so similar. No doubt the use of the word "urgent", or capitalizing the words "Duty" and "Taxes", come from this attempt at making the message sound more formal and official, from someone who is definitely not a skilled writer.
Yep. It's a bit like the theory that scammers mention they're from Nigeria because they're ingeniously weeding out all the people who've heard of the scam before, and not because they need an excuse for people to send money to Nigeria (and with their culture and education level the ALLCAPS and religious references look very official and honest indeed), and if the cost of that is that 99.99% of their emails don't get delivered due to automatic filters protecting even the most gullible of recipients, well that's probably not something they've given much thought to.
