To answer your question, one must understand the function of the SBC in the design.
SBC (Session Border Controller) basic role is to be the gateway that controls the communication between the inside world (LAN) to the outside world (WAN).
It acts as security appliance as well protecting your infrastructure from unwanted attack from the www.
So if you are connecting to an OTT (internet based) SIP trunk, it's strongly advisable to have a firewall in the middle to handle the inside -outside mapping.
This is where the SBC or Mitel's MBG comes in. You can use your own firewall for this function too, but you need to follow SIP guideline or you will all sorts of trouble with audio.
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