I tried something like that:

default.conf:
location / {
root /home/;
index index.html index.htm index.php;

location ~ \.(zip|rar)$ {
internal;
}

proxy_set_header Host $host;
proxy_set_header X-Real-IP $remote_addr;
proxy_set_header X-Forwarded-For $proxy_add_x_forwarded_for;
}

teste.php:
<?php

header("Pragma: public");
header("Expires: 0");
header("Cache-Control: must-revalidate, post-check=0, pre-check=0");
header("Cache-Control: public");
header("Content-Description: File Transfer");
header("Content-type: application/octet-stream");
header('X-Accel-Redirect: /799/WESLEY SAFADAO BANDA GAROTA SAFADA NO FORRICO EM ICOCE 13072013 by WWWANDRECDCOM.zip');

?>

Apparently the file was acessed but the download don't started, see what was shown on browser:
"PK ÊzîBLWESLEY SAFADAO & BANDA GAROTA SAFADA 2013 - FORRICO 2013 by WWW.ANDRECD.COM/UXSàâQ\ìâQõ
PK{îB›WESLEY SAFADAO & BANDA GAROTA SAFADA 2013 - FORRICO 2013 by WWW.ANDRECD.COM/01 - WWW.ANDRECD.COM - Wesley Safadao & Banda Garota Safada no Forrico 2013.mp3UXÉìâQÉìâQõ
ì¹eTœM·-ÚxÐàî4îÜÝÝi—F ¸»5Ü÷àî î4@ 9¼ßþÎÞwœ{þí;î½cœÌ5ž¹ªV¯YOUý˜Õ­ ͍´ d4ÿa/‹ƒ“ --¡ýŸ“ ­,£úÂ_ý3.È-ÈËЖQ•z‰¨_š–‹§³5¥¬‹;ȆRÝÝ…’“ƒ‹ƒ’QÒìhMÉɐPWÀyœ½ä‚,@6ìö®6 —àÏòŸïlEYYÀúåø³…½/ã¶TTÌÿÒD„À¿0Ô—@1@|áp/\;;çŸ'À?& ¼ôa¼Äb/ @vüïùþÅ_üÅ_üÅ_üÅÿ‘ð;;yz€­^(R<¿¼þ‹g(ˆGüOÞ”˜ð/ŽÀÃ$&þÿ/_ñ*õŸZ}Å_üÅ_üÅ_üÅÿÙøç§!N!NAÊÂ+ Ä!ð¿í{q 0Ààðx¼°ŒÈŸ-tR;ÄUˆÝÙƒÍÂÚÅÒ†ÍÊʼnÝÇ•“ƒ "îãjaå`¡´´
E.Ú»(ÁÖ¢z¼**®R6v`y?w-?Um+?+Akq1L4!'W'ˆ¥“£³‡(õ¿ª½ðºÙ©ÅDÜ­m…4¥eÿñ‰Rÿ{.ÞÞÞlÞÜl.î vNAAAv.v..àKÐÃ×bátö ùw
i+w°+ìâLùOlaéâ ¥öô[ÙZØòZZ[ó--¸­œœÖ@knN 57·5?/§—-§%õ¿å­­þSÝÕÓÝñ_ÚÖVì6Ž6N6Ώ—Õàd§fÿVóe‰þSô»ü/ïø’#$ånc
±‘~ibÿl,ƒÈ)¨ý?7–‡‡_„ýÉaÿ_&úÿÁj‰‰X[ Yý3'÷ÿ×²qûïí¶#XìÚèÿx׎ÿ /¥_Î**ªûÿUõÿ¾ìÿ>v/ì?éË7)ÿ_À_‘¿"EþŠüù+òWäÿ_"ÿetmœ_Ü­÷‹ý³úç/Áÿþ)òß­
÷§€ó pG €ÇCÀûÓ ààQààþë*€„ˆ€G@y…Š‡þ’ ýÁ
ààáQ‘ÑÐáà‘Qppñ^áP ¨Ð©9i$ˆh5,Þ“Ðqéº%ÌÐ3h&Cçxø¤´u,mƒ“R{gùÃæ%eÝ—^J’ÿ3ªþ—*Ü‹""ò+$Ô—aMœBd$$$dtd”—Q*§<¢†…rn´î uïÌ+|É­K.Ë`"M÷>TÂ746¶É)õ³óÄ<üRÒ©rÚz^a"

Just stranger characters.