Gaetan
Those db settings look OK.
What happens if you send a message with a zip file attachment to yourself, where you are a user on the sme server & are using the sme mail server to send & receive ?
On the sending client you should get a error message something like:
Subject 'msg with zip file attachment', 
Account: 'yourusername', 
Server: '
www.xxxxxxx.xxxx', 
Protocol: SMTP, 
Server Response: '552 We don't accept email with executable content [UEsDBBQAA].', 
Port: 465, 
Secure(SSL): Yes, 
Server Error: 552, 
Error Number: 0x800CCC6D
If the email message with zip file attachment is still delivered, then you could try the master reset command to make sure all db settings are activated
signal-event post-upgrade
signal-event reboot
If still not working correctly, please describe your sme server setup, & how it connects to the Internet, 
ie server only mode or server & gateway mode, is there a bridged modem in front, or is the SME in server only mode using some other gateway etc etc.