This policy setting determines whether InfoPath allows unsafe file types to be attached to forms. If you enable this policy ...

This policy setting determines whether InfoPath allows unsafe file types to be attached to forms.      If you enable this policy setting, InfoPath users cannot attach unsafe file types to forms.      If you disable or do not configure this policy setting, users can attach any type of file to forms except potentially unsafe files that might contain viruses, such as .bat or .exe files. Important - disabling this policy setting does not by itself allow InfoPath users to attach unsafe file types to forms. You must also enable the "Allow file types as attachments to forms" policy setting and specify which file types you would like to allow.