This is what Feedburner did with a PDF file in my weblog feed:

<enclosure url="/studiosetup/ZLVoIPStudio-SysDiag.pdf" length=“23210” type=“application/pdf” />

The original tag that caused this enclosure to be created:

<a href="/studiosetup/ZLVoIPStudio-SysDiag.pdf">

The result of the enclosure looks like this in iTunes:

(See also my earlier post.)