It happens with both existing and non-existing e-mail accounts on the server and I've already had 1 support case from a customer who's collegue tried to mail him and the mail got bounced. The log had "incomplete transaction (RSET)" for that mail.
We have an identical server to this server and that server doesn't have any problems. And I can't think of any changes that's been done on this server that would affected exim.
Here are some examples from the log:
2005-04-21 09:24:35 H=(mrbean.net.au) [221.140.114.102] incomplete transaction (connection lost) from <icannon@???>
2005-04-21 09:24:35 unexpected disconnection while reading SMTP command from (mrbean.net.au) [221.140.114.102]