Isn't this horse dead yet?

From what little I know VoIP (in-office VoIP as well as trunks) is best suited for the medium business crowd and bigger.

So, if you have less then 100 employees, in my opinion, you are better served by Digital/TDM systems in most cases.

That being said, I do like VoIP over TDM. But I will also qualify that statement by saying I am obviously biased. If you had the knowledge and skill to bend things to your will you would like it too.