I came accros one Nokia-S60 Guideline regarding SIP setting in the NAT/Firewall traversal section which say:"It is recommended to use TCP as the transport instead of UDP since even doubled battery life can be achieved with a UI always connected to a SIP service".
I cannt comment on the battery life issue, but the problem is with IP fragmentation. In case a message is fragmented because it exceeds the MTU size there is a good chance that the fragmented packets cannot traverse the firewall. This is because the port information is not repeated in fragmented packets.
regards Franz