We don't carry Smartnet on our phones and haven't for some time. As you noted the only issue with sets we have ever had is the odd Hookswitch problem and a couple of broken footstands (probably adjusted someone who was fairly "heavy handed :)
We have proven over the years that it was a better investment to just buy a few spares to keep in stock.
Do the math, place your bet, and reassess next year. No IP phone Smartnet here for 5 years, and so far so good. I don't have exact data, but I haven't noticed any increase in the failure rate as the phones have aged.
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