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If anyone is still interested in this topic......
I have just spent a day, methodically doing actions in SharePoint, and then reconciling those actions in the Audit Logs.
It is clear that heaps of different actions will trigger FileAcessed and FilePreviewed in the Audit Logs. It has little to do with a user intentionally opening, or previewing a file.
For example - actions that trigger FileAcessed and FilePreviewed included doing a SP search. All the files displayed in the Search result page will trigger the audit. Also if you hover over a search result to quickly view it. Also if you display files in Thumbnail view this will trigger FileAcessed and FilePreviewed for all the files. Also if you are in normal All Documents view and hover over a document. And many other scenarios will trigger the Audit Log.
My test showed that although I only opened 3 files, I had 94 SharePointFileOperation actions recorded in Audit Log against my name (mostly FileAcessed and FilePreviewed actions). Many, many files were listed in the log, that I did not click on, preview, or look at in any other way.
This is disappointing for any Admins trying to investigate a user inappropriately and deliberately searching and looking at files. There appears no way to distinguish a user accessing and previewing versus the "system" accessing and previewing files.