Works like this: PIRACY DETECTED! alert appears on the screen, bearing news that a subpoena as been issued and will be served within a week.
According to security firm F-secure, the "extortion trojan" offers recipients the chance to make a "pre-trial settlement" of $400 via credit card.
All of it wrapped up in a package filed with strong language about legal protection of intellectual property rights, rights routinely violated by some BitTorrent users.
There's a certain irony to this scam, I suppose, BitTorrent users being among those most frequently singled out not only for legit IP prosecution, but also for clogging Comcast's (among others) pipes.
Pass the word to your people that this one's a scam (and while you're at it, let them know you don't want pirated material on your business's systems, not to mention p2p security issues and losing bandwidth to p2p overload.