I haven't compared it line for line, but it appears to be the version of exim.conf which I wrote.
The version of exim.conf which I wrote does NOT accept email for nonexistent users.
You can try to manually send email for a nonexistent user through exim (instructions are in the exim book published by UITCambridge, and probably available on the 'net as well), and see what you get.
When I try, I get a refusal to accept the email because there's no such user.
Jeff