We get phishing mail with faked sender!
Examples:

mastercard.com text = "v=spf1 include:spf.protection.outlook.com
include:deliverygateways.masercard.com include:external.mastercard.com include:ma.mastercard.com ~all"

paypal.com text = "v=spf1 include:pp._spf.paypal.com include:3ph1._spf.paypal.com
include 3ph2._spf.paypal.com include:3ph3._spf.paypal.com
include:3ph4._spf.paypal.com nclude:c._spf.ebay.com ~all"

The problem with this is ~all

The UTM marks the mail somewhere in the header and forwards it.
This is not good!

It would be better if you could adjust the response to such a mail:

reject this mail
accept this mail
treat this mail as SPAM (marked as SPAM)

It could thus enable a lot more control over such mails!