Sure, take example of teßt@düsseldorf.de
It will not pass your regex and getmxrr will not work with "düsseldorf.de." (note good practise to use final dot for fqdn)
You can change your regex to allow it, but getmxrr will still fail.
You must convert to Punycode representation in ASCII:
teßt@düsseldorf.de -> xn--tet-6ka@xn--dsseldorf-q9a.de
Now "xn--tet-6ka@xn--dsseldorf-q9a.de" will pass the unmodified regex and it will work correctly with getmxrr.
I tested all of this :-)
The issue, as I mentioned, is how best to do the conversion when function_exists('idn_to_ascii') fails on most systems. This will do it:
github.com/phpWhois/idna-convert
$IDNversion=2008;
$IDN=new idna_convert(array('idn_version'=>$IDNversion));
$ascii=$IDN->encode($fqdn);