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As a workaround, do the following:

  1. Open the Registry (regedit.exe) and go to HKEY_LOCAL_MACHINE\SOFTWARE\TrendMicro\ScanMail for Exchange\CurrentVersion.
     
    Always back up the whole registry before making any modifications. Incorrect changes to the registry can cause serious system problems.
  2. Add the "MaxAllowedVsapiMessageSize" registry key and set its value to "104857600" (100MB).
  3. Restart the Messaging Security Agent Master Service.

WFBS Advanced will show the message "[Over Restriction (attachment size)]", but you will still receive the email with the attachment.