If I can throw my 2 cents in, I really feel the COST benefit is in the multi-site environment where communications between sites use separate networks, i.e. Voice Network and Data Network. This is where you can put hard dollar savings in front of executives for approval.
That being said, the Moves, Adds, and Changes (MAC) argument is hard to calculate unless you have a huge deployment and track those types of costs and time. Plus, every vendor says you can go and plug your IP phone into any jack and it will work, but I don't know too many companies that keep EVERY data drop in their building patched. Things like security get in the way there.
I also believe the standards view is important if you are forced to go with a multi-vendor approach, or if you want to interface with areas like the LEC or internet. Private connections can be proprietary all day long, and most techs like a single interface. I don't know too many techs that like to see several systems interfaced together; if the protocol is standard (SIP, H.323) but you have to bounce between a Mitel system, a Cisco System, then Nortel, the 3COM, etc... you still have to know all those admin interfaces, (OUCH).
Hope I am not jumping in unwanted, I just really think VoIP is like the ulimate possible solution, without anyone really knowing the best way to deploy it. Just look at this thread, many different options and opinions, and probably all of them will work to some degree, in certain environments.
Scott M.