i have this issue too. I have my husband's gmail set up to forward 3 specific incoming emails of his to my gmail account through Imap/ mail on our apple laptop. It has been successful for over 6 months with gmail to gmail (his to mine through Apple Mail/imap) and before that for 7 years gmail to hotmail (his to mine through apple Mail/imap). Then in January i had an OS update and the pdf attachments from one of the forwards started showing up as winmail.dat.
I can view that attachment normally in my gmail through the server/web. I have followed all the proper steps to make sure the ssl and port etc are set up right. What I did notice is that the Preferences in Mail, under General tab, under When Searching All Mailboxes, include results from:
Trash, Junk, Encrypted Messages...only the first two were checked. I manually checked the Encrypted, and saved. I went into my husband's gmail, forward the very same email to my gmail. Opened Mail...and the PDF attachment was there, NO winmail.dat.
HOWEVER, I also tested it by unchecking Encrypted and going back and forwarding the same gmail with attachment from my husband, to my gmail manually. IT STILL came through with the PDF, normal as always, in IMAP/Apple Mail on my laptop.
Something is going awry when my husband's gmail is set up to forward the message to my gmail account set up in IMAP. I have gone through extensive Microsoft troubleshooting to ensure that all the ports and codes and prefixes and mumble jumble is set up properly. This issue lies in the AUTOMATED forwarding and NOT the manual forwarding coming through normally in Apple Mail. This only recently started when my laptop automatically updated something in OS X 10.11.6 .