No hurry, but we're looking forward to your verdict on our spa provisioning efforts.
OK, I have played a bit now with the SPA-3102 provisioning,
while mucking around with the above wierd symptoms.
I Australianized the spa-3102fxo and fxs templates,
deleted and re-added both my SPA3102 extn and Trunk.
I am now able to put 'telstra call' into the PSTN Display name

and edit the current trunk provisioning

all the extra <CR> in the spa____.cfg have gone

even the <flat-profile>, </flat-profile> appear only at the begining and end of the cfg

Wow what a great clean up ! looking really good.
Only one extra that I hadn't previously mentioned.
on the spa-3102 the 'Profile Rule' of /spa$MA.cfg
requests the spa_____.cfg from the tftp server as a Lowercase name.
So while I define each of the trunk and extension,
I type the MAC address of the SPA3102 with lower case alpha characters,
But when I go into the trunk or extension definition, the MAC has become uppercase,
so of course the SPA will not find the cfg file.
I can correct the defined trunk and extension so the MAC is lower case, and all works great.
but if I enter the MAC in lower case, it should not translate to upper,
I would expect the behaviour to be a direct entry.
i.e. If I entered lower case alpha characters in the MAC, then it should accept and keep the lower case,
If I type in Upper case, it should keep and Use the Uppercase characters as I entered.
If it worked like that I can't whinge, about SAIL transposing my characters, I could only blame myself for poor typing

Otherwise I really think the 3102 provisioning is looking great !
G