Seriously? Payment for citations?

A Reader submitted this gem of a spam email:

We are giving away $100 or more in rewards for citing us in your publication! Earn $100 or more based on the journal’s impact factor (IF). This voucher can be redeemed your next order at [Company] and can be used in conjunction with our ongoing promotions!

How do we determine your reward?
If you published a paper in Science (IF = 30) and cite [Company], you will be entitled to a voucher with a face value of $3,000 upon notification of the publication (PMID).

This is a new one on me.