Yeah, I would second this. In SIP a UA is a UA. So long as your softphone is good and your microphone is as well, there shouldn't be any difference. Although I would suspect the general experience may be that people with softphones more often will have terrible microphones for their PC...
I disagree. Yes, in theory, an agent is an agent, but in practice I have never in my life at any point seen computer hardware that comes anywhere close to the usability of a Polycom device.