Those images should be accessible for download in HTML and text mode, no
matter if referred or unreferred (unless there is a sound technical reason
for it, which I'm not aware of).
Did you ever see a web page with images? They can be everywhere in
header, in footer, they can be set as a background, buttons, etc.. So,
these images in email are attached to the message (or are external
links, but we're not talking about this case). Now, when you convert
such a HTML content into plain text, are you sure you want to see all of
these images on the attachments list (or displayed after body)? Even
these background images or icons, etc?