Mophilly
Your settings seem fair enough, except I personally do not use those aggressive lists.
They will block mail coming from many popular free type public systems, & some big ISPs who do not want to follow all the rules.
Your spam circumstances & vulnerability are probably different to mine.
You can remove the RBL lists etc that block senders by following this:
http://wiki.contribs.org/SME_Server:Documentation:FAQ:Section04#Real-time_Blackhole_List_.28RBL.29What mode is your server running in, gateway & server or server only ?
This can have a big impact on the effectiveness of spam & other filtering etc.
What firewall if any do you have in front of the server, is your Internet access via a bridged modem (with sme in server gateway mode) ?
Are there any other appliances or corporate network equipment in front of your server ?
RBLList=bl.spamcop.net:dnsbl-1.uceprotect.net:dnsbl-2.uceprotect.net:psbl.surriel.com:zen.spamhaus.org
SBLList=multi.surbl.org:black.uribl.com:rhsbl.sorbs.net
-- tagging level: 4
-- rejection level: 10
Content to block: all standard, zip archive not selected.
Enabling zipv1.0 blocking (minimally) will reject a lot of spam, so it's worthwhile setting that.
Users can still send zipv2.0 files or get them to send rar files instead.
If this spam is a big issue, then enabling grey listing may be the answer.
It will effectively cut spam to zero, but users have to tolerate the way it works, which is mostly unseen to them.
There may be an occasional lost email if mail servers do not retry according to standards, but that would probably be no worse than the issues your users have now, & I expect there would be almost no spam (or none even) so users would be happier.
For any problematic senders, with non compliant mail servers, you can always whitelist them in the grey listing contrib.