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My understanding is that all accounts (including those with legacy plans) can now send and receive messages with an encoded size of up to 70 MB. This is inexact, but usually means you can send attachments of up to around 50 MB (before encoding for robust transmission).
If you are being told a 30 MB (or even 40 MB) attachment is too big, I am nearly sure this is a limitation at the recipient's end. The usual way to deal with this is by placing the attachment in a DropBox, or similar, instead.
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