One tradeoff in email system design is who holds problematic email
When you design parts of a mail system, for example a SMTP submission server that users will send their email out through or your external MX gateway for inbound email, you often face a choice of whether your systems should accept email aggressively or be conservative and leave email in the hands of the sender. For example, on a submission server should you accept email from users with destination addresses that you know are bad, or should you reject such addresses during the SMTP conversation?
In theory, the SMTP RFCs combined with best practices give you an unambiguous answer; here, the answer would be that clearly the submission server should reject known-bad addresses at SMTP time. In practice things are not so simple; generally you want problematic email handled by the system that can do the best job of dealing with it. For instance, you may be extremely dubious about how well your typical mail client (MUA) will handle things like permanent SMTP rejections on RCPT TO addresses, or temporary deferrals in general. In this case it can make a lot of sense to have the submission machine accept almost everything and sort it out later, sending explicit bounce messages to users if addresses fail. That way at least you know that users will get definite notification that certain addresses failed.
A similar tradeoff applies on your external MX gateway. You could insist on 'cut-through routing', where you don't say 'yes' during the initial SMTP conversation until the mail has been delivered all the way to its eventual destination; if there's a problem at some point, you give a temporary failure and the sender's MTA holds on to the message. Or you could feel it's better for your external MX gateway to hold inbound email when there's some problem with the rest of your mail system, because that way you can strongly control stuff like how fast email is retried and when it times out.
Our current mail system (which is mostly described here) has generally been biased towards holding the email ourselves. In the case of our user submission machines this was an explicit decision because at the time we felt we didn't trust mail clients enough. Our external MX gateway accepted all valid local destinations for multiple reasons, but a sufficient one is that Exim didn't support 'cut-through routing' at the time so we had no choice. These choices are old ones, and someday we may revisit some of them. For example, perhaps mail clients today have perfectly good handling of permanent failures on RCPT TO addresses.
(A accept, store, and forward model exposes some issues you might want to think about, but that's a separate concern.)
(We haven't attempted to test current mail clients, partly because there are so many of them. 'Accept then bounce' also has the benefit that it's conservative; it works with anything and everything, and we know exactly what users are going to get.)