There's currently a discussion on the IETF SMTP mailing list about the exact syntax of the domain part of an email address, since the cleaned-up ABNF in RFC 2821 unintentionally forbade domains with a single label. The argument is how to fix this error, whether the discrepancy between DNS syntax (optional trailing dot for FQDNs) and SMTP syntax (no trailing dot ever) matters, and whether email to a bare top-level domain makes any sense.
Arnt Gulbrandsen noticed that a surprisingly large number of TLDs have MX records, so I thought it might be interesting to list all 26 of them...
$ dig axfr . @f.root-servers.net. | sed 's/^V^I/ /g;/\..* NS .*/!d;s///' | uniq | tr A-Z a-z | while read d; do dig mx $d. | sed 's/^V^I/ /g;/\..* MX /!d;s//. MX /' | grep . && whois -h whois.iana.org $d | sed '/Country:/!d;s///' | uniq; done | manual-fixup ac. A ; not listening Ascension Islands ai. MX 10 mail.offshore.ai. ; seems to work(sendmail/ubuntu "No UCE/UBE") Anguilla as. MX 10 dca.relay.gdns.net. ; accepts anything (sendmail) as. MX 20 jfk.relay.gdns.net. ; accepts anything (sendmail) as. MX 30 lhr.relay.gdns.net. ; accepts anything (sendmail) American Samoa bi. A ; not listening Burundi bj. MX 10 bow.intnet.bj. ; accepts anything (postfix) bj. MX 20 bow.rain.fr. ; not listening Benin cf. MX 10 bow.intnet.cf. ; relaying denied (sendmail) Central African Republic cm. A ; not listening Cameroon cx. MX 5 mail.nic.cx. ; relaying denied (exim/@mail) Christmas Island dj. MX 5 smtp.intnet.dj. ; relaying denied (trend anti-virus) dj. MX 10 bow.intnet.dj. ; not listening dj. MX 20 bow.rain.fr. ; not listening Djibouti dk. A ; rejects everything (postfix) Denmark dm. MX 10 mail.nic.dm. ; relaying denied (imail) Dominica gp. MX 5 ns1.nic.gp. ; relaying denied (sendmail "I enjoy loveletters") gp. MX 10 ns34259.ovh.net. ; relaying denied (qmail) gp. MX 20 manta.outremer.com. ; not listening Guadeloupe gt. MX 10 mail.gt. ; not listening Guatemala hr. MX 10 alpha.carnet.hr. ; accepts anything (exim/debian) Croatia/Hrvatska im. MX 10 mail.advsys.co.uk. ; relaying denied (msexchange) im. A ; ignored Isle of Man io. MX 10 mailer2.io. ; seems to work (sendmail) io. A ; ignored British Indian Ocean Territory kh. MX 10 ns1.dns.net.kh. ; not listening Cambodia km. MX 100 mail1.comorestelecom.km.; relaying denied (sendmail) km. MX 110 bow.snpt.km. ; no such host Comoros ; SOA contains mh. MX 10 imap.pwke.twtelecom.net. ; accepts anything (?) mh. MX 20 mx1.mail.twtelecom.net. ; relay denied (postfix) mh. MX 30 mx2.mail.twtelecom.net. ; relay denied (postfix) Marshall Islands mq. MX 10 mx.mediaserv.net. ; domain not fully-qualified (postfix/debian) Martinique ne. MX 10 bow.intnet.ne. ; relaying denied ("*****") ne. MX 20 bow.rain.fr. ; not listening Niger ni. MX 0 ns2.ni. ; relaying denied (sendmail) ni. MX 10 ns.ni. ; not listening Nicaragua pa. MX 5 ns.pa. ; relaying denied Panama ph. A ; not listening Philippines pn. A ; rejects everything (exim) Pitcairn pw. A ; relaying denied (sendmail) Palau sh. A ; not listening St Helena td. MX 10 mail.intnet.td. ; relaying denied (sendmail) td. MX 20 bow.rain.fr. ; not listening Chad tk. MX 100 ATAFU.TALOHA.tk. ; seems to work (postfix) Tokelau tl. MX 5 mail.nic.tl. ; relaying denied (exim/@mail) Timor-Leste tm. A ; not listening Turkmenistan tt. MX 0 66-27-54-138.san.rr.com. ; seems to work (sendmail) tt. MX 10 66-27-54-142.san.rr.com. ; relaying denied (postfix/ubuntu) Trinidad and Tobago ua. MX 5 km.nic.net.ua. ; seems to work (sendmail) ua. MX 20 mx1.he.kolo.net. ; seems to work (sendmail) Ukraine uz. A ; not listening Uzbekistan va. MX 10 lists.vatican.va. ; accepts anything (postfix) va. MX 20 paul.vatican.va. ; not listening va. MX 50 proxy2.urbe.it. ; relaying denied (qmail) va. MX 90 john.vatican.va. ; not listening Vatican ws. MX 10 mail.worldsite.ws. ; relaying denied ("*****") ws. A ; ignored Samoa