Hi Ralph, same here, I found no answer yet. Mails sent with a certificate (and or not encrypted) and received by Mail on macOS Sierra show 0 bytes for the attachments.
When sending with Mail on macOS Sierra if you turn off the use of a certificate, the attachments arrive properly in Mail macOS Sierra.
Not receiving 'certified, and/or not encrypted' attachments is true for all attachments, even a tiny logo png shows up as a question mark in a square.
I also notice the order of the headers in a received Mail message is different in Mail macOS Sierra: From - Subject - To. In Yosemite it is: From - To: - Subject - (and with a certificate:) Security: 'V' Signed (by: sender email). "V' is in the seal icon. So in macOS Sierra Mail you don't see the message sender has used a certificate.
The same mails received by my non-upgraded Mac with Yosemite show up fine, signed and encrypted and including all attachments. The Mac I'm testing macOS Sierra on is a fresh clone (CCC) of this Mac with Yosemite.
Arthur