@davidgo explained you everything technically correctly, but I afraid you didn't get the point.
Let start with this one:
I request that to ISP but i ask and need confirm there is any
technical limitations and risks regarding assigning multiple domain
names for single IP.
Technical limitation - No.
Risk - Yes.
Assume a situation, - you driving a car and policeman stop you and ask you for your driver license. What would you expect if you give to policeman 3 driver's licenses with your photo on each of them, but each of them has different last names ?
In your situation, when you have a single IP address and multiple domains that need to be served from the same IP, you need to setup a single SMTP server, assume it would be: mx.main.com
In DNS you should set forward and reverse PTR record for mx.main.com only, then other domains will simply use it as trusted sender. All you need to do, it is set their MX record to point to mx.main.com as
abc.com MX: mx.main.com
zxc.com MX: mx.main.com
...
yyy.com MX: mx.main.com