It is an efx document and not a zip or exe file. It is 8K in size, not 31-32K in size. I also was not fool enough to open it just in case there is an EFax exploit.
It also has my EFax number in the header, a spoofed email would not have that. How could a virus find my EFax number and forge the headers with it? Unless it infected the EFax servers and found my email with my EFax number, and I highly doubt that.
I can email my EFax number to you. Feel free to send a Fax to it and I will let you know if Yahoo/SBC says the virus scanner is down and it fills the email with the number you used to send from. Hurry up before the scanner gets fixed. :)