Surely anyone can see that the url is first going to google then gets redirected to HongKong. What I find odd is I have seen at least 20 copies of this email in one day yet the provider in HongKong or Google has not taken action.
Our mail servers are already filtering against this URL. http://www.google.com/url?q=%68%74%74%70%3A%2F%2F566441026785887484-ma.%76%68%61%75%65%6F%2E%68%6B/%48S%42C/%73ec%75%72e/l%6Fg%69n/?id=25&account=61b6USrKjUva-0288. It would seem that google could at least assure they are not being party to phishing scams like this and break the URL as well.