I was about to give the old "No respectable company is going to send you an email asking you to click on a link and provide your billing information" line, but then I remembered that my two recent subscriptions to very mainstream, respectable magazines resulted in such emails. I deleted them, assuming they were a phish. Good thing they billed me by mail too.

Still, eBay knows better. If you get an email from eBay asking for account details, you can assume it's a phish.