What is this new scam?

2 friends from my friend list tried this same thing, and this is how the message went:
地Akira: i was just having a donation right now and i picked you to have my gift. because your a nice friend of mine
Anohaxous: Oh?
地Akira: yes
地Akira: a 100$ funds from paypal
Anohaxous: Sounds same thing what my friend told me and then tried to scam
地Akira: oh ?
Anohaxous: 100$ okay
地Akira: you think im doing like that?
Anohaxous: but can't you buy steam gift card?
地Akira: i will send it directly to your steam account
Anohaxous: Hm?
地Akira: yes
地Akira: do you have paypal ?
Anohaxous: Yes
地Akira: is your paypal connected to steam?
Anohaxous: Nope
地Akira: oh okay.
地Akira: i will send it directly to your steam
地Akira: okay?
Anohaxous: gift card?
地Akira: no
地Akira: a 100$ balance
Anohaxous: Oh
地Akira: are you interested?
Anohaxous: Probably yes
地Akira: okay
地Akira: do you have discord ?
地Akira: i will add you to help me filling up
Anohaxous: Add where
地Akira: in discord
Anohaxous: ok.
地Akira: okay. send your name and tag
Anohaxous: Anohaxous#4605
地Akira: can you accept me?
Anohaxous: Second

After that I got added by Izk giveaways#0298, and got conversation with him like this:
This is the beginning of your direct message history with@Izk giveaways.
Izk giveaways-Today at 6:58 PM
hello there
Anohaxous-Today at 6:59 PM
Hi
Izk giveaways-Today at 6:59 PM
here's the process of sending the gift to your account, it needed your steam log in username so that it can be easily recognize by sending the gift https://snag.gy/uetkYH.jpg

did you see it?
Izk giveaways-Today at 7:00 PM
all i need is your steam log in usernma
username*
Anohaxous-Today at 7:00 PM
ok wait


Should I make report? I think so.

Oh okay, people have never tried that on me. What will haapen after you give your login name?
Also noticed that Akira is steamrep banned

They try to use it to gather other info to use with Steam Support to recover your account. Thankfully Valve asks for ID matching payment info nowadays.