SIP will always have an advantage over PSTN/POTS regarding echo and consistency of levels.
When you use POTS the analogue audio signals to and from your handset are on a common pair of wires. In your OBi they are separated and amplified or attenuated according to the level settings that you have been tweaking. Then the two signals have to be again on a single pair of wires to travel to/from your telco's switch. There they are separated again for carriage over the digital trunk network.
Those separation and joinings are never perfect; there is always some leakage of one direction into the other. Some of the imperfection is caused by the non-ideal characteristics of the 2-wire/4-wire conversion circuits and some is due to the actual line impedance being different from the value assumed in the design of the 2-wire/4-wire converter. Those leakages manifest themselves as echo.
In the majority of cases the end result is not troublesome but there may well be some, possibly yours, where there are enough significant shortcomings that their combined effect is troublesome.
Accept all of that, except I'm not comparing the PSTN performance to SIP at the moment - SIP has always been better whichever box I've used. I should have clarified: the first part of my testing was connecting my DECT phone directly to the master socket where the performance was as perfect as you could hope for on a PSTN line. The next part of the test was reconnecting the phone and the line to the 110 so I'm comparing the PSTN performance via the 110 with the direct connection.
The overall performance of the 110 is significantly better than I'm used to with other ATA's plus there's more settings and technical help from people like yourself. My expectations therefore are set quite high so I really want to make sure I have the optimum set up for my usage with no untried tweaks.