The PTR record should have a matching A record. While the RFC 1912, 2.1 is only informational,
Some receiving mail servers may use this as an indication of a
possible spam source in a scoring system. Most will not reject
incoming mail solely on this basis. We recommend that you contact
your ISP and ask them to setup a reverse record (PTR) that matches the
hostname of your mail server. (MXToolBox Inc., SMTP Reverse DNS Mismatch)
Now that you have:
example.com. IN A 192.0.2.1
mail.example.com. IN A 192.0.2.2
You should have
2.2.0.192.in-addr.arpa. IN PTR mail.example.com.
while you are trying to set
2.2.0.192.in-addr.arpa. IN PTR example.com.
instead, giving you the (clear and unambiguous) "example.com does not resolve to 192.0.2.2" error.
In order to handle the original problem you should also use mail.example.com as your SMTP banner:
It is best practice to put the name of your server in your SMTP banner
so that anybody who connects via your IP Address has a clue as to who
they are talking to. You will get this warning if the name you present
yourself as is not in the same domain as the hostname we get when we
perform a PTR lookup on your IP Address.
HELO/EHLOname – user313114 May 10 '17 at 04:49