The file is heavily encrypted. Rumors claim it uses a custom iteration of AES-256 or a "one-time pad" that requires a specific key found only in a physical location or a cryptic sequence of numbers.
Many believe it is a defunct or "stalled" ARG. Similar to the Junko Junsui or Lake City Quiet Pills mysteries, the file serves as a MacGuffin to lead players to various websites or coordinates. Cuinto7324.7z
Since no one has publicly verified the decryption of the actual original file (if it exists beyond a hoax), the "story" is fueled by speculation: The file is heavily encrypted