Should I create reverse DNS record for a virtual domain?
No.
You can't actually. In practice there can only be a single reverse DNS record for an IP-address.
That reverse DNS record should match the hostname you assign to the server. Also the corresponding forward DNS record for that hostname should exist and match.
(Related: although there can be many, unlimited even, forward DNS records pointing to the servers IP-address(es), the operating system on a server can only be configured with a single hostname anyway. )
(Multiple reverse DNS records can technically be created, but they would work as round-robin records and definitely won't have the effect and result you would expect and need.)
In response to your comment:
Using the following DNS records for example.com :
example.com. IN MX 1 server.example.com.
example.com. IN A 198.51.100.2
server.example.com. IN A 198.51.100.2
example.com. IN TXT "v=spf1 a mx -all"
2.100.51.198.in-addr.arpa. IN PTR server.example.com.
and the following for example.org
example.org. IN MX 1 server.example.com.
example.org. IN A 198.51.100.2
example.org. IN TXT "v=spf1 a mx -all"
should effectively be no different to using
example.org. IN MX 1 mail.example.org.
example.org. IN A 198.51.100.2
mail.example.org. IN A 198.51.100.2
example.org. IN TXT "v=spf1 a mx -all"
and/or
example.com. IN MX 1 mail.example.com.
example.com. IN A 198.51.100.2
mail.example.com. IN A 198.51.100.2
server.example.com. IN A 198.51.100.2
example.com. IN TXT "v=spf1 a mx -all"
Some people prefer to use example.org. IN MX 1 server.example.com.
as that reduces your administrative burden when you have many domains on a single mail server. When mail related DNS changes need to be made, they only need to be made for the server.example.com.
DNS record.
Other people prefer to always use in-zone MX records, for cosmetic reasons and because that is more efficient to resolve.
Your mail server will use its hostname server.example.com.
to identify itself as server.example.com.
in the EHLO/HELO handshake when sending and receiving mail. That hostname must correspond with the reverse DNS record when the receiving SMTP does a reverse lookup of your servers IP-address. Some mail servers will immediately reject your mail when that reverse lookup can't be made or fails, others will "only" increase your spam score.