Do spammers indeed hide in musky basements, do they rent offices and have dozens of people sending unsolicited mail from 9 to 5 or do they live in luxurious villas and cause server havoc just for fun? Boy, wouldn't I like to know.

Even though I can't specify the whereabouts of the malicious e-mail and comment senders, I can direct you towards X-Pose blog, where you can see, with relative accuracy, where does the spam directed to that website come from:

Ever wonder where the PCs are located that spam you? The plots you see here are identified blog comment spam attempts. I also have the full list available for you to use or view with more details.

Check it out, seems interesting enough to see that almost 2/3 of spam come from Euro-Asian continent. You can also reed a detailed list if you want to.