Well at this point no one including cPanel knows what the problem is and at the moment they are being unresponsive. I think what we will end up doing is migrating the sites to another server late this evening and then once the sites are on the new server they will start receiving mail again.
We will try to get anything that is in the queue on the dead mail server redirected to the new machine but we have no way of telling how much email was returned to sender and how much is in the queue.
We will do everything possible for your users.