The 24 lines don't have to be doled out to specific ships. They represent a pool of lines everyone shares. And you can get as many DIDs on a T1 as you want -- they're not tied to the lines. I support an installation with 150 people in ten buildings, and a single T1 works just fine, and these are all desk-bound people on the phone a lot.
The DID's generally cost something like fifty cents each per month. When a call comes in on any of the DIDs, it takes the next available T1 call slot, goes to the VoIP router, get's routed to the appropriate destination phone based on IP address, and you're done. Outgoing calls use T1 channels from the other end of the pool (e.g., starting on channel 24). It's very easy to expand these systems to two, three, or four T1s, should you outgrow the single T1.
The primary controlling cost of the T1 gateway is the number of dedicated DSPs for digitizing voice streams. Generally you need one per T1 channel you want to use.
As far as I know it's OK to ask. I'm new to EE, but a long-time VoIP engineer on the West Coast near Pt. Mugu Naval Air Station.
-mel