The funny part is: this file isn't a virus at all! It's a normal system file that will be on any computer running Windows! So people all over are finding this file, deleting it in horror, and then hastening to send the email to everyone in their address books.
Here's more info on the email.
I think the whole thing is so amusing because this "virus" actually makes you do all its work for it. After all, why should a hacker go to all the trouble of writing a program which will delete files off your hard drive and forward itself to everyone in your address book, when it's just as effective to tell you to do it instead?! Too funny.