So I have to create 2 ‘A’ records and both the records are pointing to the same IP address.

Now, I read online that multiple A records pointing to same IP can be created but it is not recommended to create PTR records where same IP address is pointing to different host names.

How is it possible?
If I create two A records (pointing to same IP) I will have to create its corresponding PTR records as well, correct? So both the URLs can be accessible without any issues.

This is a theoretical question.