No, esspecially if you don't have the cryptographic accelorator SPE installed. Without the card, all encrypt/decrypt is done in CPU which will hugely drag down performance.
The maximum supported phone count assumes that CME/SRST is the only thing that router is doing. Multi-service capacity (e.g. CME plus IPsec VPN) isn't published by Cisco. The official line is to configure a router for the features you require and test it under load, monitoring it's performance.
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