I was about to post the same thing! This is a new spam mail. I got a bunch of them the last few days.
The clever thing is... the Microsoft link in that email points to Microsoft Corporation, the good link. So, users who think they are smart will check if it points to some other site.
Outlook is pretty good these days. You can hover on the link to see if it's linking to a legit site. Linux and Mac users can't execute .exe file anyway.
