In my experience the bigger names like AT&T treat SIP trunks as a delivery method not a cost savings one. We do a lot with AT&T IP Flex and their enterprise voice services and the costs are usually similar whether the service is delivered via SIP or PRI from the router. We tend to find we have to review "internet" SIP providers to see cost savings.
I would examine your peering partners at your data center, with our colo provider they have 4 SIP providers that are "on-net" with them meaning we have a bit better predictability with call quality and some recourse should we have quality issues vs just commodity internet-based SIP trunking. I also like the "managed" SIP services like NexVortex has (
https://www.nexvortex.com/msip-service) where they install customer-side equipment and either do data center peering back to them "on-net" OR install MPLS to provide the service. This gives them some control/insight into possible issues and some ability to work with provider to correct. In the internet trunking space there is a lack of control/ability to fix issues between you and them and thus can't count on the call quality and/or resolution if issues occur.
Personally I like the "hybrid" model: some PRI/traditional voice services AND some SIP trunks. In our industry being able to reach Operations and Customer Service is critical to our 24/7 company so we can't really rely on 1 provider solely. We actually publish 2 800 numbers to our staff, one is provided by one carrier and the other a totally separate carrier. When some of the recent AT&T/Level 3 outages happened we lost access to one of the 800s but not the other so we kept in business. What I've seen in the past is even some of the "DR/emergency" access services folks like NexVortex provide won't work to redirect your numbers, again depending on the severity of the issue, if its not last mile outage but something with their core backbone. These kinds of unknowns are why I prefer 2 separate carriers and 2 separate delivery methods (PRI/SIP). A lot of this will depend upon your clients and their needs, some can't justify expense/complexity of this setup but others can. If you are going to be providing/reselling PBX it would be beneficial for your sales pitch to have the redundancy/survivability piece built into the solution.
We have done testing with Flowroute, Nexvortex and OnSIP. When things are working right these providers are pretty close, they all have had their fair share of service down issues over the years and a somewhat concerning response during so that is why we really decided to implement a redundant call path from them. The traditional services complement their services nicely.