The 3cx phone doesn't attempt a connection, it's only the Polycoms.
I would have seen it with v9 if it existed, as it's the same firewall with no configuration changes that is logging the attempts.
The provisioning files came with v10, I never modified them. I've searched all of the .xml's for references to the URL and/or IP, nothing found.
I have factory reset the phones and reprovisioned, but no change.
I do have the firewall set to deny the connections (but log them), so it's not critical - only a mystery ;-).