man qmail-smtpd excerpt:
Extra allowed RCPT domains. If rcpthosts and morercpthosts both exist, morercpthosts is effectively appended to rcpthosts.
You must run qmail-newmrh whenever morercpthosts changes.
Rule of thumb for large sites: Put your 50 most commonly used domains into rcpthosts, and the rest into morercpthosts.