type.inbound
and any(attachments,
.file_extension in ("lnk", "url")
and any(file.explode(.),
any(.scan.strings.strings,
regex.icontains(., '\\\\([a-zA-Z0-9_:%.$-]+)\\([a-zA-Z0-9_:%.$-]+)')
) // normal UNC paths
or any(.scan.strings.strings,
regex.icontains(., '%5C%5C([a-zA-Z0-9_:%.$-]+)%5C([a-zA-Z0-9_:%.$-]+)')
) // percent-encoded UNC paths
)
)
Playground
Test against your own EMLs or sample data.