Having a PTR record isn't an official part of the email spec, but it is a common practice for senders to increase the chance of deliverability.
Its importance may be a little overstated - it's relatively uncommon for mail servers to outright reject mail based on this check in the absense of other problems. But some do, and even in some that don't it may still contribute to their mail filtering algorithm. It is still worth complying as a sender.
There are in my mind four levels of checking for PTR records:
- No check at all
Check that a PTR record for the client exists, but it can be any value.
No requirement that the value given maps back to the IP address. The idea is that consumer internet connections often don't have PTR records, and even if compromised would have no access to set one up.
Check that a PTR record for the client exists, and that an A or AAAA record for that name resolves back to the original IP address.
This is called Forward-Confirmed Reverse DNS (FCrDNS). It still doesn't matter what name the PTR resolves to, as long as a forward resolution gets back to the original IP address.
This provides negligible benefit over just checking that a PTR exists, but it does at least show that there is agreement between the IP ownership and the domain owner that these should match.
Check that a PTR record for the client exists, and that an A or AAAA record for that name resolves back to the original IP address, and that the name matches the name the sender identified as (with HELO/EHLO).
Nobody really checks this. The only reason I included it is that it's what a lot of people assume they need.
For sending, you should ensure that you satisfy up to number 3, though if you have access to set any value you want as PTR, then you may as well do number 4 as well (match it to your HELO hostname).
For receiving, I don't think you can use any of these (except number 1 - don't check at all). There are legitimate servers from household-name companies which send from addresses that wouldn't even pass number 2 - I know this because I had to stop checking PTR records on my mail server for this reason.
You can, if you like, use a FCrDNS check as a positive signal in your mail filtering solution.