For the recipient it's always safer if things come as part of the text of an e-mail message. Attachments always have the possibility of carrying viruses, or of the recipient not being able to open the attachment.
I think that too often, people send attachments when they don't need to. If I don't absolutely trust an attachment, I won't open it. Viruses sometimes use the e-mails of some of my closest friends, particularly the friends who are well-meaning but technically clueless.

-Joe-