Phishing attempts are often easy to see through, and this one isn’t very different. However, if it were tweaked a bit, it might be effective. I got this by email yesterday; I had gotten a similar one last week as well.
This looks pretty much like a normal iTunes Store receipt, but the price – $199.99 – is a giveaway. However, if these phishers simply sent out receipts with normal prices, people might click through, realizing the receipts were for items they hadn’t bought.
This line is also a giveaway:
“If this was you, then you can safely ignore this email. If this wasn’t you, your account has been compromised. Please follow these steps:”
This said, be aware that there are lots of phishing emails that try to take advantage of the 800+ million iTunes Store accounts. If you ever have queries about your iTunes Store account, go to iTunes and log in; don’t click links from emails.