Just lock down the permissions of the folder(s)

As long as one user has full permission, which is always the case, mishaps are always possible.  Sometimes you not only need to protect data from other users, but also from yourself.

But then on that logic wouldn't they be able to harm the attachment fields too?
Need a better reason than that to use it.

But there are much fewer available ways to tamper with the attachment fields than ways to tamper with Windows files, because Windows makes everything easier to get to.  Mistakes are less likely to happen if files are harder to get to.

Take the time to lock down the file share with correct permissions

As I said, there is always at least one user with full permissions to Windows folders.  Windows also puts file shortcuts on the taskbar, Explorer, recent document list, etc.  That's what I meant by Windows making it easier for you to access files.  With Access attachment fields, the only way to get to the files is if you remember the exact database, table, attachment field name, etc.  Having said that, I've never used attachment fields myself because of the reasons Richard mentioned regarding the cumbersome handling of attachment fields.  But I'm definitely putting it in my back pocket in case I have a future need for it.

Mute argument, that same user would have the same full permissions to your database.
Windows allows you to make it as easy or as hard as you want to access the files, in the same way you'd write code to allow your users to do things in your db.
You'd have to know the exact location of the file in windows.
Laughable that you don't use them but think you might have a need for them?

"Same full permissions" doesn't mean the same ease to accessing files, which is my point.  If full permission to Windows takes you N steps to open a file, then full permission to an Access DB takes you N+10 steps to open a file inside an attachment field.  Richard put it on the evil list precisely because of its cumbersome usage.  And no, you don't need to know the exact Windows file locations because, as I said, Windows puts file shortcuts everywhere to convenience you.  Windows has tons of "quality of life" conveniences that make accessing things easier, and that's my whole point that I don't know why you aren't accepting.

Or in Access could also take you N steps as well
Maybe re read the reasons not to use it then it might sink in why you shouldn't.

These are such microscopically minute issues we are debating on.  Let this sink in for you instead: if an argument lasts more than 10 minutes, then BOTH sides are wrong.  Attachment fields are useful to some, useless to others, as it has both good and bad points (as do all things in life), and THAT is the truth. See how easy it is to settle this?

Disagree. If you have a form with an "Upload" button which copies a file to a hidden directory in the same root as the database, there would be no more risk of human error than using the attachment option.

For example, suppose you have a catalogue page and you want to upload an image to the page. Instead of linking to the image you have, get the button to COPY the image into a hidden folder where the database is stored (Maybe alongside your backend if using Split DB) and link to that.