I have a .qmail-p.kessen file containing pkessen (the local account is pkessen, the pop3 email address outside is p.kessen@lixus.com, it's polled with userid lixus010)
The mail only arrives at the pkessen account when there is a .qmail-lixus010 file with pkessen as content.
if the .qmail-lixus010 doesn't exhist the message is bounced by e-smith.
why doesn't qmail use the To: line for routing mail to local accounts?
I also have several mail aliases on the outside, p.kessen@worldmail.nl, j.kessen@worldmail.nl, duckdude@worldmail.nl
I have .qmail files for them.
.qmail-p.kessen
containing pkessen
.qmail-j.kessen
containing jkessen
.qmail-duckdude
containing pkessen
When fetchmail has polled mail the received mail looks like: 
Return-Path:                           
              Delivered-To: 
                          pkessen@startrek.home
                 Received: 
                          (qmail 3053 invoked by alias); 26 Sep 1999 23:55:19 -0000
              Delivered-To: 
                          lixus010@startrek.home
                 Received: 
                          (qmail 3050 invoked from network); 26 Sep 1999 23:55:19 -0000
                 Received: 
                          from unknown (HELO localhost) (127.0.0.1) by 127.0.0.1 with SMTP; 26 Sep 1999 23:55:19
                          -0000
                 Received: 
                          from pop3-5.worldonline.nl by localhost with POP3 (fetchmail-5.1.0) for
                          lixus010@startrek.home (multi-drop); Mon, 27 Sep 1999 01:55:19 +0200 (CEST)
                 Received: 
                          from triton.worldonline.nl (triton.worldonline.nl [195.241.48.130]) by larissa.worldonline.nl
                          (8.8.5/8.8.5) with ESMTP id CAA14343 for ; Mon, 27 Sep
                          1999 02:02:02 +0200 (MET DST)
                 Received: 
                          from startrek.home (qmailr@vp201-243.worldonline.nl [195.241.201.243]) by
                          triton.worldonline.nl (8.8.5/8.8.5) with SMTP id BAA22920 for ; Mon, 27
                          Sep 1999 01:53:22 +0200 (MET DST)
                 Received: 
                          (qmail 3043 invoked from network); 26 Sep 1999 23:55:07 -0000
                 Received: 
                          from unknown (HELO lixus.com) (192.168.0.11) by 192.168.0.1 with SMTP; 26 Sep 1999
                          23:55:07 -0000
               Message-ID: 
                          <37EEB2BE.C34425C4@lixus.com>
                     Date: 
                          Mon, 27 Sep 1999 01:56:46 +0200
                    From: 
                          Patrick Kessen 
                 X-Mailer: 
                          Mozilla 4.5 [en] (WinNT; I)
        X-Accept-Language: 
                          en
            MIME-Version: 
                          1.0
                       To: 
                          p.kessen@lixus.com
                   Subject: 
                          test
             Content-Type: 
                          text/plain; charset=us-ascii
 Content-Transfer-Encoding: 
                          7bit
                    Status: 
                          U
          X-Mozilla-Status: 
                          8001
         X-Mozilla-Status2: 
                          00000000
                  X-UIDL: 
                          938390119.3056.inetgw
grfg
In this case the mail was sent to p.kessen@lixus.com
when the mail is sent to j.kessen@worldmail.nl the lixus010 .qmail file has to exhist as well, otherwise the mail is bounced. The To: reference is j.kessen@worldmail.nl but the mail is still routed to the lixus010 aka pkessen account.
Heeeelp