I tend to side with Mark on this one. Whether many or most providers, let's just say that many do and more will likely do so going forward as it can be a competitive edge.
A SBC may have its place in a number of scenarios. Many/Most/Some/ or all have expanded their feature set to accommodate a number of different functionalities associated to the VoIP world, but then and again, the phone manufacturers, providers, PBX developers, and others have also tried to improve their products so that connectivity issues are minimized and the need for an SBC is minimized.
However, some issues may be particularly thorny as each network or enterprise is different and may need some help in overcoming the obstacles this is where a SBC may be beneficial.
However, in my case, an SBC would be a last resort type of move. I have nothing against them and certainly not Bardissi who suggests their use, but if I can find a way to provide the service without the added cost, added latency, set-up and maintenance (potential failure and sparing needs), then I am far more inclined to keep the SBC on the sidelines. If, on the other hand, I really need it, I won't hesitate to put it in the game.
I like the fact that I can have multiple registrations to a single account and use different ports. It opens up a number of opportunities and while I may have to endure some programming of the devices, I generally have programming to do anyway as each is still unique and the templates are seldom all-inclusive and it's not like changes are all that frequent.
Depending on the costs ~$400 on up to $KK for SBC devices, it a personal choice of $ spent to what is being returned.