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The Office 365 server has the maximum send and receive message size (and optional attachment) set at 25 MB. Keep in mind that someone's mailbox on the Office 365 server will be prohibited from receiving messages if they exceed the maximum quota limit.
As @AndrejaKo identifies rfc5321 states there should be no limit to the number of attachments in theory but implementations may vary as @HaydnWVN points out. More likely to hit the limit for the email size (e.g. Virgin Media will return emails larger than 20MB and GMail limit is 25MB)