Guy,
If you can find the IP ranges the attacks are coming from, you could build address groups and deny SMTP traffic from these groups. However if they are all perfectly random, you will encounter alot of trouble!
You would not see any IPS statistics being shown in the dashboard unless both IPS logging is turned on in the protection profile, and logging to memory is turned on with the relevant log memory filters being set via the CLI (see post http://support.fortinet.com/forum/tm.asp?m=21107&appid=&p=&mpage=1&key=&language=&tmode=&smode=&s=#21107)
Alternative option, if you have backup MX servers in DNS, is to only allow traffic from the backup MX servers. This will cause the world to think your server is down, send to the backup MX, which will then be forwarded to your server. Sneaky, as it means another provider will deal with the brunt of the attack, but gets the customer working again!
Regards,
Will
Will Mays
FCNSP