I agree about replying. As tempting as it is to send back a witty, timewasting reply all it does is flag your email address as active. Oftentimes, the person sending the email doesn't speak/read English very well and your wit and sarcasm will be lost on them.
Plus, it is not the person sending the email or making the phonecall who is earning from the scam. They're employed by big bosses and paid peanuts, often working under the threat of violence towards them or their family if they co-operate with law enforcement or leave under suspicious circumstances. And most of the time they are living in abject poverty and unable to feed themselves or their families. They are as much a victim as the scamee is.
It's best to just report as phising then block and ignore.