DSCP and 802.1p is definitely there on the Cisco small biz stuff (as it is on most SMB gear) and often that alone provides acceptable-enough egressing QoS. Being able to actually flow-prioritize the entire ePDG tunnel, though, adds extra assurance of real-time data flow quality. VoWifi exchange is fairly complex (here's a decent overview article).
I think the small business networks are small enough that you don't need to tunnel stuff. As you get into larger networks with lots of networking equipment then that starts to change as each piece of gear adds to latency and possible saturation points. Also, different internal protocols sometimes don't lend themselves to being fast enough for voice traffic like routing protocols which all large enterprise networks use. So, you build fast paths for things like voice. But for small networks layer 2 is fast enough without building tunnels. You may need to prioritize the voice traffic but tunnels are not needed in my opinion.
Back when I worked at enterprise levels there was no Wi-Fi calling so this all is just me projecting what I think.
PS
The T-Mobile users were 3 with only 1 complaining. She was back in a corner under roof AC/heating systems with no cell reception. I used a T-Mobile VPN box, the tunnel, plugged into the network configured T-Mobile's way. T-Mobile loans these things for a small deposit. My daughter's network is so small there is absolutely no reason to build a tunnel in the couple of switches that were used. They all were running layer 2 until the L3 switch. We had way more users for AT&T and Sprint than T-Mobile and there was no problem. It was outside the local network.
PPS
I hope you understand there are big differences between small networks and large enterprise networks. Cisco small business networking gear is great but it cannot do enterprise level networking. You just don't see the same level of problems in small business networking that you do in enterprise level networking.
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