Whether or not it makes sense to NAT 2 different inbound addresses to the same protected IP address, it is very easy to do using manual static NAT.
The problem is actually for outbound initiated connections, since you must select just one address for the outbound connection.
As for the desirability. It's true that if you have just one incoming pipe, whether you have one or more routed address blocks, then multiple MX's to a single host offers no benefit at all.
However, it's comparatively simple to use 2 incoming pipes, with separate address blocks, to publish 2 MXs, one on each address range, both targetting a single mailserver behind the firewall. In this instance, whilst there is still a single point of failure in the mailhost itself, there is a resillience in the inbound routing.
If anyone is interested in how this kind of thing works (if you aren't using the SPLAT ISP loadsharing features) then give me a shout.
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