Based on my knowledge, I'd like to explain that the email message size value you are trying to configure should be 33% larger than the actual message sizes. The reason behind is it uses Base64 encoding which increase the message size to 33% of the real message size. And when you send an email message to other recipients, it will generate multiple emails copies according to the number of recipients.
“John sends an email to 10 internal users with an attach of 10MB:”
So the total space occupation of this email is at least 10MB*(1+33%)*10 recipients=133MB