Most SIP phones can be allocated a bunch of BLF keys which will behave "somewhat" as line keys. They will flash the next free key when a call arrives, but it's just sequential, the phone doesn't know which outside "line" is involved and, it is local to that phone. You can use the keys to flip between and hold multiple calls so it has value but it doesn't emulate a key system, if that's what you're after.
If they just want to know which trunk the call came in on then you can use alpha tagging in the SARK trunk or ring group to send an appropriate string to the phone. If they are attempting to emulate or replace a key system then I think the short answer is, you can't, or at least not easily. Asterisk is a PBX not a key system.
Kind Regards
S