According to Trend Micro, Some malicious software is being sent to unsuspecting users about Windows SP1 andSP2 having a error that could damage software or even hardware.  See Trends blog with the photos of the fake spam.

[ad#ad2-right]Although from time to time Microsoft does send out security information to Technet subscribers people have also used this in the past to get people to install Viruses and Malware, like this one that installs TSPY_BANKER.MCL. TSPY_BANKER.MCL monitors the affected user’s online transactions and steals banking related information

Microsoft sends e-mail messages to subscribers of our security communications when we release information about a security software update or security incident. Unfortunately, malicious individuals can and have sent fake security communications that appear to be from Microsoft.

[Via Microsoft]

So if you get an email from Microsoft you’ll probably want to delete it.  Any Microsoft communications will be sent from the Update center.  You should never install software that is from an untrusted website.    If you are concerned you should check the web and find out what people are saying about the situation and see if it is a scam or true!!  Remember only you can prevent a virus or Malware!