Hi Lisa -
I think it's despicable, personally. Obviously, you seem to know about this so-called "Nigera Scam", which has been running the ranks for god knows how long.
They've recently 'adapted' to using links to actual BBC news stories to add shock value and/or credence to their "plights".
Your husbands' name was James (lastname), I assume? They often simply tap into email lists (the route of most spammers) to get a last name, and then slap it on an official/dignified first name, sometimes with a title, to make it seem "rich". I think this was just a very unfortunate coincidence; I doubt they know your husband was James or even that he has passed on. Each one of these letters is tailored with the recipient's last name - however, the chance of his family getting this *exact* letter are pretty slim...even if they do get one, it will probably read "william" xxxx or "reginald" xxxx, you know?
I'm very sorry for your loss - I sincerely hope this dirtbag gets locked up in a filthy cell.