I got the same email just now and wondered the same thing. This post was the only result when I googled the first sentence.
I also did have an Apple developer account, although I haven't used it for a few years. They certainly don't owe me any money.
The email does have my real name in it, which is different from the "Dear customer" in normal phishing emails.
There was a story on The Register yesterday about Apple's network being hijacked and routed through Russia so I'm wondering if these two things are connected.