I've always personally hated receiving email with large attachments, preferring instead to get links to the content on the web. Plus, that cuts down on the bandwidth the server (as well as mailservers, gateways, et cetera) are responsible for handling, because the PDFs or other attachments would only be downloaded by those who really wanted to have them. However, I know nothing about the business model with which Robert is working, so it may be neither applicable or optional in his case.
No it's another perfectly viable option. "Click here to view a HTML version of this email" links I would say no, but for files, then why not? Also prevents pissing off the user by not having to download the attachment if they're not interested in it (and assuming it will be base64 encoded as most attachments are, don't forget it will grow in size by a third).
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