After upgrading to Drupal 9 and PHP 8 versions, I cannot send emails with attachments. We are encountering the following issues
PHPMailer\PHPMailer\Exception: Unable to access file: in PHPMailer\PHPMailer\PHPMailer->addAttachment() (line 3182 of vendor/phpmailer/phpmailer/src/PHPMailer.php).
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As the error says, this means that your script cannot access the file you asked it to attach.
I recommend checking the ownership and permissions of the relevant files.