SBCs simplify the environment for remote phones. A small business with a few phones and no BLF's on the phones will be happy with the smallest SBC possible. But once you add a few BLF's on the phones, the signalling traffic increases almost exponentially. Nobody has done enough science to be able to identify the exact limits, but once you get above 10 phones with BLFs a PI begins to get risky - above 20 phones and the odds are high things will begin to not work well. Again, its the BLFs that put the load on the SBC.
The ARM CPU on the PI is about 10x slower than the bargain versions of Intel processors - at some point it just can't keep up with the traffic caused by having to keep all the BLFs up to date. So, sometimes its better to potentially overcompensate and put a beefier SBC in place. The difference is probably $100 depending on how you shop.
Its become easier to make this choice because the debian and pi environments are identical configuration-wise. You'll be able to develop a standard environment and it will apply across both.