As a trope, though, it's not usually used as a way to drive the overall plot like the SpanishPrisoner scam is; instead, it usually goes to show how stupid or gullible a character is for falling for it. The subversion would thus take the form of the money being real and the other characters being the fools for being too cynical to help out a poor Nigerian prince. A particularly clever character might become a "scambaiter", who pretends to fall for the scam and strings the scammer along until he gets him into a humiliating or compromising situation.
As a trope, though, it's not usually used as a way to drive the overall plot like the
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