This should make it easier to track down how the incoming email was created, which is one of four locations:
The POP3 poller (which picks up reply via email replies)
The admin email controller #handle_mail (which is where hosted mail is sent)
The IMAP sync tool
The group SMTP mailer, which sends emails when replying to IMAP topics, pre-emptively creating IncomingEmail records to avoid double syncing
Martin Brennan