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Are there any negative implications for this ?
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Here are the reasons I limit my users' attachment sizes. These are all actual problems I've run into in the course of managing mail servers - but that doesn't mean they apply to you.
If none of these scenarios resonates with your situation then I see no reason not to increase the attachment size.
* Email Backups
Email backups may become unmanageable unless you have policies about getting the large attachments out of everyone's mailboxes (including 'Sent'). (By "unmanageable" I mean that the backup window, or the disaster recovery time window, may become too large for your situation)
* Outlook (Windows)
Outlook users develop size-related PST issues if they collect large emails over an extended period of time. (Outlook PSTs have differing levels of "issues" starting as low as 2GB and getting worse as you pass 10GB and approach 50GB. Ask me how I know...)
* Data security / inappropriate use of email
Users are more likely to email files to themselves "as a backup", or "to work on from home" - including sensitive information that would much better be handled by a file sharing system like Google Drive, owncloud, web folders, or whatever. A forgotten email attachment in a user's mailbox is only one bad password or rogue hotspot away from exposure to malicious hackers...
* Email delays & internet bandwidth issues
Large attachments and untrained users can cripple your email server and possibly your internet connection - if one user sends a 25MB attachment to 100 family & friends ("check out this cool home video!") your mail server has to transmit 2.5GB of data. At the (admittedly old) T1 speed of 1.544mbps or 150KB/s, this would choke the internet connection for 4 hours or more. At 10Mbit/s, you're "only" crippled for 45 minutes to an hour... Even if the mail traffic doesn't cripple your internet connection it is likely to interfere with delivery of other email until the large attachment has been dealt with.