There does not seem to be SDK support for the new File type attributes.
The documentation (here) talks about calling the web service directly when working with these, however the example methods require me to supply 7 parameters including an access token and don't seem to fit a real world example. I am not sure if that code is even achievable inside a plugin.
In addition, none of the tools that use CrmSvcUtil seem to generate a class for a File type attribute. Maybe there is better support in the upcoming release wave though if there is I couldn't find a reference.
I will continue to test eg late binding and accessing the web service inside a plugin or an external app eg a logic app, but would be grateful to hear if others have worked with File attributes in code and how you did it.