If the criterion here is the number of messages sent out by windows machines then this is a definite yes. Unfortunately the users of those machines have not much to do with the messages being sent.
Re. the rest of the article, anything attached to emails of that size will get the sender a nice bill from me with a reminder that sending email with 3Mb attachment might end up on a mobile phone.
It won't be a very friendly reminder.
Send me a link where I can get the file (and a password if you feel that it is precious stuff).