Hi folks!
I'd like to hook up in this thread, as I'm experiencing the same problem. There has always been a mail-attachment problem between mac and win, at least when the latter used outlook. To my knowledge and personal experience there has always been a work-around (several of them posted here).
But: since upgrading to lion I'm totally frustrated, because none of those work-arounds works anymore. As a photographer, I just have to be able to send jpg's to many recipients with a variety of non-mac IT-configurations. And I can't blame them, because this new problem with lion's mail.app is definitely not a microsoft-problem. Not even mail.app itself recognizes it's own attached jpg-files as attachments, as you can easily check in your send-folder after enabling the "attachment-flag" for the displayed mail-list.
Two recipients (both on winXP and outlook 2002) were able to save my jpg's when I sent them using the finder by dropping the file into mail.app without adding any text (not even above the attachment). The file still wasn't marked as an attachement in their inbox, but they could save it as jpg. Two other editors couldn't handle them this way either.
Maybe this helps you too: today I found out that sending the mail via googlemail solves the problem for all recipients tested so far. Funny enough, the mail is still flagged "without attachment" in my send-box, but when sending it cc: to myself it shows up "with attachment" in my in-box. So now I re-configured all my mail-accounts to use the googlemail server for outgoing traffic and added the "Answer to"-field (? called "Antwort an:" in my german version of mail.app) to every mail I send.
Not very amusing, and I can only share your disappointment.
Cheers, Jürgen