The two things that have changed for me in the last few years on scam calls:
Don’t have a land line anymore.
I don’t ever pick up an unrecognized number on the cell phone, it’s set to go straight to voicemail and doesn’t even ring.
I figure that anyone that I want to talk to is already in my contacts and that everyone else just has to try harder or wait for me to see why they left two voicemails.
I have time to kill when driving and a very childish sense of humor. I can keep them going for ages before they realise I’m just messing with them.
I find a thick Russian accent which occasionally slips into Welsh or a similar Faux North Korean as “team America Kim jong il” is the comedy hot spot for me
Plus if I’m dicking around with them some poor old lady isn’t getting her pension pot raided. Win win.
*edit
I also attempted to put on a thick Indian accent and tried to make it look like the scammer had phoned another scammer but it didn’t work out well. But it was pretty funny for a spur or the moment attempt
I once, for a week or two worked in a call center that cold-called people about some energy scam, err product. People hardly listen, and we started playing with that.
Good evening, this Fransje Bauer (a Dutch singer) calling about your energy expenditure…
People would not react at all, so I escalated:
Good evening, this is Adolf Hitler calling about your energy expenditure…