Thank you all for you help,
I cannot see from the code if there is used NAPTR, actually the function for parsing such a RR is present but such a lookup is not performed.
Meanwhile I verified in my tests that t_relay only does an SRV lookup towards _sip._udp.<domain> and no NAPTR lookup as I expected. That means if I want to use TCP between two SIP servers I have to use t_relay_to_tcp(ip, port) explicitly in my configuration file and cannot use DNS data to control transport protocol selection.
regards Franz