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hi,
I think, Database mail use microsoft windows security of the current user to control access to the file, so that users who are authenticated with SQL Server Authentication cannot attach files using @file_attachments.
window does not allow SQL server to provide credentials from remote server to other computer. so data server not able to attach the file(s).
Please refer http://msdn.microsoft.com/en-us/library/ms190307.aspx for more deails.
hope this will help you.