Regardless of how e-mail protocol transfers attachments, GMail pre-uploads files to their servers when composing an e-mail, so if you want to encrypt them, you'll need to do it beforehand.
If you look that low, the body isn't actually encrypted, just the parts of it that contain your data.
Answering the GP, that varies from one implementation to another. Most clients encrypt attachments, but it looks like this one extension only encrypts the textarea contents.
Right, I was responding to the "why would attachments be considered part of the body?", not describing whether or not the Google implementation actually did treat them that way.
Encrypt them before uploading them, and send the decrypting key in the body.