Chrome and Internet Explorer browsers read the maximum document size differently
For a max file size of 30mb for example, a file that was 30,000,200 bytes (size on disk) / 29,297 kb (actual size) was created and then another that was 29,999,776 bytes (size on disk) / 29,250kb (actual size) was created.
The first was only uploaded on Chrome, and the second one worked on both IE and Chrome.
In both cases the library file was created, even though no file is attached to the library file that was created when uploading with IE was unsuccessful
Chrome uses the actual File size but IE uses the size on disk in bytes (if you right click the file and select properties you will see this size). These are different and sometimes one may be above and the other below the max document size
This issue is caused by exceeding IIS MaxRequestLimit that is by default set on 30MB. It was happening mainly on IE, because by default it has compression turned off and when summing up maximum file size and site request content it became more then 30MB, causing error 404.13.
To fix this user has to change IIS configuration and set MaxRequestLimit to bigger size. In this case it would be an idea to set it to at least 36700160 bytes (35MB).
Here are some examples how to do this http://ajaxuploader.com/large-file-upload-iis-asp-net.htm.
Changing default MaxRequestLimit of new installations to 35MB should make it work out of the box when new versions are installed.