I just received a booking request just now with a similar format as yours:
"Hello Dear! Sorry for the delay. The fact is that I work in corporate bookings. We have a huge number of tourist destinations, but no one will go on this business trip in connection with Covid-19. But the funds have already been allocated. I would like to offer you to book your accommodation via Airbnb. Nobody will live with you. You will take some of the funds for yourself, and send some for us. The booking will be made by a real guest, for real money. Is it potentially interesting to you? I can tell you more about how we work and you will understand that everything is fair and safe."
I've received one before from a different account, and I ignored it because it sounded sketchy but I never thought it was a popular scam tactic until I read your post. This is a lifesaver, THANK YOU!