You can send it to spam@eBay.com. Read this page , especially in the middle of it:
http://pages.ebay.com/help/account_protection.html?ssPageName=CMDV:AB0008

If you didn't reply to the email, you don't have to worry about your password.

I get email like this (called "spoof email") all the time (from "PayPal" too). Lately, I just ignore it.

My practice is to never click onto any links in eBay-related email, even from sellers of auctions I win. For example, if I want to pay for an auction via PayPal, I go directly to my bookmark to PayPal, or I go to the eBay auction page and click the links there to get to PayPal.

Robert