What's on the customer side of the 3140? Individual SIP phones? A PBX?
There are 2 pbx servers on the customers side.
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Yes, the 3140 will handle that just fine. configure a SIP trunk to Comcast and one to each of your PBXs. I'm not sure if the link you provided was supposed to be a diagram or related to this configuration, but in reality it was a random advertisement.
What about an emulation mode? Is it possible for the 3140 to emulate a PBX? This is what is throwing me for a loop.
I'm not sure what you mean by emulation mode. The 3140 doesn't have a way do directly provide voice services such as analog lines or PRI. You can use the TA900 series to emulate a PBX. For that matter, if your stations are analog, you can use a TA900 as a PBX.
I think what they mean is that the Netvanta side connecting to them would work the same way a PBX does and yes it does. Basically it would mean it is setup as a Back to Back User Agent. The 3140 registers to the Comcast Sip Trunk, and then the phones register to the 3140 SBC and the SBC handles the call flow.
John Wable