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Attachment Linking should be a feature that makes it possible to remove all attachments from incoming email messages, store them in a file storage, and then place URL links to the files in each message from which they are extracted.
Especially with SM 12, where it is possible to connect file storage with Google Drive this can solve many problems regardings messages with (too) big attachements.
By the way: This is not a new idea - attachment linking is still a feature of MDaemon (http://help.altn.com/mdaemon/en/attachment_linking_dialog.htm
). But if it would be possible to extract attachments directly to Google Drive (or maybe Skydrive, Dropbox) this would be a "killer feature" of next SmarterMail version!