I had one of these last night too, claiming to be from Microsoft. He said he could see now that I had a virus running on my PC through remote access. I asked him what my IP address was and what version of Windows I was running and he replied 'how would I know that?'. I might of mentioned to him that I had a hardware and software firewall in place too and what port was he looking at on my PC? He started to get narky at that point...
Tomorrow I might say I have Linux machines. Or Solaris 10. I liked Solaris 10