There are two main classes of files that will trigger false alerts among virus scanners: encryption engines and binders.

Encryption Engines are not viruses. They are merely libraries that programmers can link into their code to encrypt it. Antivirus programs flag these files because virus writers often use them in their code.
Some encryption engines known to be detected as a virus:

Simple Polymorphic Engine (SPe) 1.21 (spe_121.zip)
MuTation Engine (mte10a.zip)
Mild Mutation Engine (mildmut.zip)
[NuKE] Encryption Device (n-e-d.zip)
Golden Cicada Abnormal Engine (GCAE) 2.0 (gcae10.zip, gcae20.zip)
Guns n' Roses Poly Engine 1.0 (gpe.zip)
TridenT Polymorphic Engine (tpe14.zip)
$pirit's Universal Polymorphic Device ($UPD) 2.2 ($upd10.zip, $upd15.zip, $upd20.zip, $upd21.zip)
Dark Killer Mutation Engine (DKME) 1.0 upgrade (dkme10up.zip)
Dark Slayer Confusion Engine (DSCE) 1.0 (dsce.zip)
Phantasie Mutation Engine 1.0 (pme.zip)
$pirit 1.5 (spirit10.zip, spirit15.zip)
Dark Slayer Mutation Engine (DSME) 1.0 (dsme10.zip)
Super DeFormed Engine (SDFE) 2.0 + E2.0 (sdfe10.zip, sdfe20.zip)
MutaGen 2.00 (mgen120.zip, mgen200.zip)
Mini Mutation Engine (MIME) 1.0 (mime.zip)
NIK 0.84 (nik84.zip)
Z0MBiE`s Code Mutation Engine (ZCME) 0.00 (zcme.zip)
TridenT Polymorphic Engine 1.4 (tpe14.zip)
Polimorphic Engine (PE) 0.2 (pe02.zip)
Rickety and Hardly Insidious yet New Chaos Engine (RHINCE) 2.0 (rhine20.zip)
White Noise (wangel.zip)
Simple Polymorfic Language (SPL) 2.2 (spl220.zip)


Binders are not viruses. They are combine two programs into one so that they both run whenever the new program is run. They are often detected by antivirus programs because of the large number of people who use them to attach trojans to otherwise harmless programs.
Some binders known to be detected as a virus:

Infector 2 (infectorv2.zip)
Joiner (join155.zip)
Silk Rope (silkrope.zip and silkrope2k.zip)
MultiBinder 1.2.1 (multibind121.zip)
Newjoiner (newjoin.zip)
ToP GUI 11-7-99 (topgui177.zip)