Sorry if the use of the term hypothetical offends. If it is an issue with Mail seeing these attachments as infected, then the attachments are apparently being examined ONLY when their source email is processed by a Mail rule AND that rule attempts to move the email to a different account. By "hypothetical", I only meant that there was no direct proof that this is indeed the cause of this issue, although it is a possibility. My reasoning is that I doubt that 100% of the attachments I received (that were subsequently moved to another mailbox by a Mail Rule) were infected, as ALL of them became inaccessible. They came from so many sources, and many I sent to myself from other secure systems. Some were photographs resent from a different account on my iPhone. The only thing that they had in common is that they were received in an account (IMAP) residing on a server managed by an organisation that would have made international news if they were consistently passing on infected attachments, or attachments modified in some manner so as to appear infected. In the cases where I was able to locate an original digital copy of a few of these photos, sent them to myself using an account that was not processed by Mail rules, then the attachments (photos) came through unscathed.
One of the interesting things I've uncovered: If I turn off Rules, and then look at the attachments on emails that WOULD have been moved by a Rule, I can see that the attachment is fine. Now, if I then turn on Rules again, and THEN Apply Rules, the email is moved to the correct destination, BUT, the attachment is still OK. So the attachments only become inaccessible if their email is moved by a Rule before the attachments are viewed. Viewing before the Rules process an email apparently completes some process that allows the attachment to remain intact. At least, that is what I am seeing as of testing done today.
As for now, I have developed my own procedures to ensure I do not lose any more attachments. I can say that I am extremely disappointed in Apple. If this is actually a bug, there is no good explanation as to why it has not been fixed. If it is expected behavior, then Apple definitely owes their loyal users an explanation for the behavior AND a workaround for people to avoid losing their valuable work product!
Please note that I rarely receive attachments on my iCloud (.mac) account, and so have not, to my knowledge, lost any attachments from that account.