Face it, you're limited to the implementation by the user-agent.
Despitely most user agents indeed ignores the official spec according to the 'accept' attribute of input type="file".
Microsoft for example states: http://msdn.microsoft.com/library/default.asp?url=/workshop/author/dhtml/reference/properties/accept.asp
There is no functionality implemented for this property unless defined by the author.
W3C states: http://www.w3.org/TR/html4/interact/forms.html#adef-accept
User agents may use this information to filter out non-conforming files when prompting a user to select files to be sent to the server
Note the "may", it is not "must", nor "should" nor "have to".
Go figure: http://www.google.com/search?q=input+type+file+accept+filter