Ralph,
I Am comming for the Carrier side of things and we see sip viscous attatcks all the time. Usually they are scan's done in ip netblocks all in close succession. This is likely why you seen 1 customer with an issue and then another one shortly after. The gateways were likely on the same subnet or rather close. A few things we do to protect against this:
1: fail2ban on all linux servers passing sip traffic. I get on the norm 3 emails daily of IP's that are getting blocked.
2. ALL our voice gateways (with the exception of customer VoIP ATA's and what not) are on private vlan's and ACL'd so as no traffic is allowed into or out of that vlan from the internet. Only back to the SBC, Switch or PSTN terminatin gateway
3. Firewall on the Gateway terminating the trunk. This will drop any packets not coming from our trunking server, and the server is set to pass traffic to the gateways IP only.
4. When Registering, ensure not only the SIP password is safe, but the Username as well. SIPVicious in doing it's scan, will be able to tell the difference between "SIP 404" and "SIP 401" Once it finds a username of a peer that is "unauthorised" vs "not found", it can keep hammering at it to auth, this is where fail2ban comes in.
5. Notification on ALL toll call activity out of the norm, or IP's blocked by Fail2Ban and firewall triggers. It is essential to get this information quickly in the event there are serious issues that arise.
6. Secure mailbox passwords ( this is a must)
As far as liability goes, If it was the SIP gateway that was compromised and it is owned and maintained by the provider, then they are on the hook. Conversely, if the trunk is secure and this was a dial in hack or "phreak", then the end user is on the hook.
I have personally never has one of our gateways or servers compromised, but have seen many customer side devices get hacked for toll fraud that were incorrectly configured. Luckily with our monitoring in place, we mitigated the damages by either killing the destinations or halting the sip peer.