Is this receipt for software I didn't order valid?

The question included the text of email that looked like a receipt from an
online software purchase or Windows Vista Ultimate, with download
instructions.

Your instincts are right not to click on any of those links.

It's not a new form of attack; it's actually a fairly old one.

And what do to? That's easy.

I'll start with the "what to do" part: delete the email and get on with your
life. If you like, you might click on a "This is Spam" button or link to delete
it so that spam filters can better learn that this is email that should be
discarded.

Even with three layers of spam filtering in place I delete a hand full of
these types of "offers" each morning. Most are more blatant, claiming "free
software", or "[some expensive software package] is ready to download now".
Some, like yours, are attempts to copy some company's valid download
instructions to trick you into visiting the bogus site, very much like
phishing.

It's all bogus.

Here are some clues:

• The email never mentions you by name. If you're not mentioned by name or
  with something else other than your email address that clearly and
  correctly identifies you; the mail could be sent to anyone. In fact that's a
  great test; could two completely different people read that same mail and both
  think it was for them? If so, it's highly suspect.

• You're only identified by your email address. Of course they have that -
  that's how the email was sent. They may have collected it from a spamming list
  or some other nefarious means, but the fact that your email address might be in
  the message body does not legitimize the message.

• It offers something for nothing. Even if it's cloaked to look like an honest
  mistake, email that boils down to getting you something for nothing should
  never be trusted.

• It has an offer that's "too good to be true", or downright illegal. Email
  that purports to offer you OEM software for dirt cheap prices, or other types
  of items at prices that are simply too good to be true are in fact too good to
  be true. 99 times out of 100 it's a scam, a phishing attempt or a virus.

• The web address you're redirected to, or the email address you would contact
  or reply to, is in eastern Europe, Africa, Far East or South America. That
  sounds really harsh, because I'm sure that there are legitimate businesses in
  all of those regions. Unfortunately the majority of email scams and spam now
  originate outside of the United States in third world countries, or countries
  where the government or legal infrastructure just isn't set up to deal with
  it.

• The web or email address "doesn't make sense" in context. In your case the
  web address was a ".ch" address, which it turns out is Switzerland. Circuit
  City (the U.S. retailer from whom the software was supposedly purchased) it not
  likely to send you to Switzerland to download your software.

Like I said, your instincts were good. This email is almost certainly bogus.
Its purpose was likely not to get you software, but rather either of two
things:

• Phishing: had you clicked, you might have been prompted for
  some more information, this time about yourself. Perhaps even a new credit card
  number. Had you provided it, you would have just given it to a phisher.

• Malware: have you clicked your computer, if not properly
  secured, might well have become infected with spyware, viruses or other
  malware.

So, good on you for recognizing the risk.