Given something like this:
xxx.net. CNAME surrogate-xxx.net.
www.xxx.net. CNAME surrogate-xxx.net.
mail.xxx.net. A 1.2.3.4
xxx.net. MX mail.xxx.net.
surrogate-xxx.net. A 4.3.2.1
Should mail for xxx.net go to 1.2.3.4, as directed by the MX record, or to 4.3.2.1, as directed by the A record to which the CNAME points.