This "novel" "scam" has been around since 2000 when Request Money was launched.
Similarly when I used to own a liquor store and the distributors would come in at the busiest times and say, "Oh, you're busy. Don't worry, I'll check your inventory for you, and you just have to sign off." Sign off, that is, on a huge list of stuff you don't need.
The PayPal invoice form is just a sufficiently scary-looking template to trigger a reaction in someone who might fall for a phone call with the "Coinbase Billing Department". The amount on the invoice is too high for people to accidentally pay but too low to immediately clue the victim in that it's fake.