Currently I have the following code to have this implemented:

class New_View_Helper_FormFile extends Zend_View_Helper_FormFile
{
     public function formFile($name, $value = null, $attribs = null)
     {
        $xhtml = parent::formFile($name, $value, $attribs);
        
        $endTag = ' />';
        if (($this->view instanceof Zend_View_Abstract) && !$this->view->doctype()->isXhtml()) {
            $endTag= '>';
        }
        
        if (isset($attribs['size']))
        {
            $xhtml .= '

to have MAX_FILE_SIZE implemented. May be it can be implemented into ZF soon.