My spam filtering is done by looking at the contents of the body and assigning a score to particular words. You can assign postive or negative scores for particular words and anything passing particular thresholds gets quarantined or deleted in the software i'm using.
The word "unsubscribe" has a very hefty positive figure on it which is only surmountable if it contains a lot of industry specific words.
Any executable files (exe, bat, vbs, etc) gets arbatarily deleted at the firewall as does any zip files containing any of the previously mentioned file types. Anything containing Macros is quarantined and marked as suspicious.*
Unsurprisingly, while all of our normal transactional mail arrives at it's destination unhindered very little spam or virus laden shit makes it to the end users.
* We're an office that should only receive word, excel and PDF files normally and so can afford to be picky. We're also a really, really big target for scammers due to holding lots of money in the bank so need to be rather more careful than average.