Thanks for testing this. If thats the case there is nothing at all to worry about or even discuss for that matter. Now that I am out of "The planet" I am pretty sure its smooth sailing here out.
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Outgoing and while you are on call it is not an issue. But while the ATA is rebooting (during the 2-3 seconds), if you had an incoming call, I assume it will fail. NAT entries will be there. But when the router tries to hand off the packet to ATA , the packet will be lost since there will be no one on the other to receive. Since its UDP, retries will not happen.
No, the SIP is too. Some implementations support SIP over TCP, but not many.
About the only thing you see use TCP with voip is the config and firmware updates. Almost everything else is UDP.
I just put a review up Tim.