There is a difference between Backup MX and Domain Forward in your Incoming Gateway settings in Smartermail. Backup MX will accept all email, regardless of who it is addressed to, and attempt to deliver when the designated IP is available again, whereas Domain Forward (when Smartermail Gateway Mode is enabled) will validate each user before accepting the email.
As such, a Backup MX will generate a considerable amount of non-deliverable responses as it is blindly accepting email that it will try to deliver to the designated IP that may not be ultimately accepted by your primary Smartermail server (due to SMTP Blocking, Incoming Spam Weight Threshold, etc., along with the usual 500 errors such as "550 - No Such User Here").
Important Note: Be sure to add your Backup MX IP to your SECURITY > ANTISPAM ADMINISTRATION > BYPASS GATEWAYS. That may resolve your problem, especially if the Backup MX triggered your primary Smartermail's IDS.