First, expect any PRI to SIP project to last 2 years. AT&T is great for stability and call quality but their internal processes are difficult and they have nice, long lead times.
That said, they do offer competitive rates (if your spend is high enough to get the discounts) and Geo-redundant SIP trunks with automatic fail over.
If you have two or more data centers in different areas then you can have automatic routing of incoming calls to the other location for business continuity.
For example, if the SIP trunk in NYC drops then inbound traffic automatically routes over to LA.
Things you'll want:
Avaya Enterprise SBCs
These are part router, part firewall and help with SIP header manipulation. Depending on your size, you may want two servers for high availability. SBCs can handle multiple, simultaneous vendors so you do NOT need one per SIP trunk.
Avaya Session Manager / System Manager
Makes your life easier with setting up SIP routing. System Manager is a one-stop management for users, CM & other PBXs, and voicemail. Also used for Session Manager programming.
You can use an AT&T MPLS for SIP or an AT&T managed Internet circuit to save some money. They will install a managed router that will be the demarc - AT&T will monitor the circuit to the router. Any issues after that will be your responsibility.
Pro:
[ul]
[li]It's SIP! You'll be able to brag to upper management about cutting edge technology (Mileage at your company may vary).[/li]
[li]Remote offices can still use centralized trunks and have local billing and phone numbers (Calls route out LA or NYC but with Chicago numbers. Chicago to Chicago calls look local and billed as local).[/li]
[li]Disaster Recovery - Automatic fail over of DIDs from one location to another (The best reason, IMO).[/li]
[li]Load Balancing - Session Manager can utilize both SIP trunks to keep outbound traffic flowing.[/li]
[li]Trunk Management - Reasonably quick to add more bandwidth and concurrent calls. If you install a 50mb circuit but only purchase 100 concurrent calls (about 10mb) then adding more calls is easy.[/li]
[/ul]
Con:
[ul]
[li]Money - There isn't a whole lot of savings (if any). Consider it a wash.[/li]
[li]Faxes - The Avaya Media-Gateways can handle T.38 faxing over IP but your clients may not. Best to keep 1 non-SIP trunk for faxing. You may need to split out Fax numbers from your DID range.[/li]
[li]Time - See previous gripes about AT&T.[/li]
[/ul]
Other Considerations
If you do want to plan for fail over, you need to double the capacity of concurrent calls at each location.
For example, NYC and LA each have an average concurrent call volume of 25 and an average peak of 50. You should set your SIP trunks to 100 concurrent calls so that if LA does fail over to NYC then the concurrent call volume is there to handle all calls. You could purchase less concurrent calls and run the risk of a few dropped calls in the event of such a major outage, if your DR plan accepts such risk.