The SOA (Start of Authority) typically shows the Primary server for a zone, it can be used to identify the writeable version of the zone. It's used in Zone Transfers and Dynamic Updates.
If you have AD then you will find that each server considers itself to be the SOA for the zone, that happens because of the multi-master model used when zones are stored in Active Directory.
Are we talking about AD and Domain Controlllers?
> Server A to itself and server B to server A, is that correct?
If you like. It doesn't really make all that much difference. MS have a little KB on it here which will tell you that either way is just fine:
http://support.microsoft.com/kb/825036HTH
Chris