Let me chime in on this one also. Failed EAS logins will show up as ASP.NET 4.0 errors in the Event Viewer Application log, and they pretty much fill it up. I have two users hitting this and there are hundreds of Events logged every day. This is totally undesirable and it must be fixed.
I'm not sure that this should be treated as Abuse, but rather just treat it like anything involving POP3, IMAP and SMTP. There's absolutely no reason why SmarterMail should be throwing ASP.NET errors on a failed EAS login. I see no harm in them just being logged in the standard SmarterMail logs when this happens.