Irish Comment Spam

I have no issue with companies or individuals contacting me directly about their products or services as long as I am not being spammed. Comment spamming my blog, however, will earn you a place in my killfile and hate list. Earlier this morning an Esat business DSL user from a company supposedly seeking

"to form business partnerships with manufacturing companies, who are seeking to export/distribute to Ireland."

Obvious questions:

1. What the hell has this got to do with my blog?
2. Are they stupid?
3. Should I just charge them for a link / mention ?
4. Why do they think that spamming blogs from a fixed DSL IP is going to help their business?

I am tempted to report them to their ISP and hosting company...