Noticing some conflict here, I contacted a former colleague now teaching at William & Mary who has done extensive research in to the subject of Urban Myths. Coincidentally, she has been studying the origins of a variety of email forwards (unfortunately not this one - though she has some amazing insights on the "Bill Gates will give you $256.73 for each person you send this to..." forward), and did agree to check into this one for me. I'll just briefly summarize some of the information she was able to uncover.
She contacted Bligh Knickerbee, an Historian and researcher with the Royal and Ancient Golf Club of St. Andrews - who was none too pleased to hear from her considering what's going on there this weekend. In a tersley worded reply, he stated that everyone knows that the original source of this particular forward (which, apparently at the Royal and Ancient is referred to as the "Galfff Email") was "...a 17 year old shanker from Glasgow by the name of Ewan McNuttin.." whose lone accomplishment in life has been, "...a perverse satisfaction in being obscure....". Unwilling to provide more detail, researcher Knickerbee closed by making a comment about "...the bloody Open..." and suggested that he be left "...the fug alone..." for the next few days.
I hope this helps. I'll provide any new details as I get them.