To make it more clear what is what:
_spf.google.com
is an arbitrarily chosen domain name that Google does not use for sending mail, but which they set up with an SPF TXT
record in order for their mail customers to have one common place to refer to with include:_spf.google.com
in their own SPF records.
google.com
is the domain name that Google's own corporate mail accounts use. The SPF record there exists for the purpose of showing recipients which servers are allowed to send mail addressed from @google.com
.
Now, it just so happens that Google uses the same (or at least closely related) mail infrastructure for their corporate mail solution as is used for customers, so their google.com
SPF record refers to include:_spf.google.com
, just as they ask their customers to set up their SPF.
In practice, right now, include:google.com
would just be a less efficient way of getting the _spf.google.com
SPF referenced (it wastes one of your allotted 10 allowed indirections for no benefit), BUT it also ties your mail solution to Google's corporate mail environment, which may or may not continue to be the same thing as Google customer mail environment in the future.