SIP vs PRI trunks are the two main ways businesses deliver voice and data. PRI uses ISDN and T1 lines for physical connectivity, while SIP uses the internet. PRI is considered more reliable but less flexible, while SIP requires no hardware but can be impacted by network issues. Factors like call quality needs, scalability requirements, existing systems, and IT support should determine whether a company chooses PRI or SIP trunking.