Yes it makes the difference!!
I would suggest to have MX directing to Exchange on top priority and then catch all accounts (considering bandwidth or other infrastructre issues)...... But not individual POP3 accounts on ISP with/without using exchange!!
There are many articles you can refer to prevent spamming/relaying as well as using Antivirus. This will give you advantage of using all exchnage features and will prevent multiple point of failures if you are using Catch all or individual POP3 accounts.
This will also help if company expands to 140 ppl in 2 years......