pwindell,
Voip works without QoS but users will suffer jitter and delay if network is busy. (We do) QoS gives voip priority over data e.g.file transfers.
ACLs can be appliend at the vlan on layer 2, we do already.
Routed over layer 3 all traffic across link is on same subnet.
But we currently already tunnel a remote office (of another company) over the layer 3 network and break it out at the main site over a seperate internet connection.
It has to be routed hitting 3 extra devices and cannot be sent over layer 2 vlan direct to the internet router.
AD is not an issue as remote network is completely seperate and only used for internet services.
Ther are obviously many different scenarios where 1 would have advantage over the other, in our case I think layer 2 trunk would have been a better choice.
We have over 400 switches in stacks of approx 6 switches, over 6000 outlets and over 700 vlans.
Our WAN link is a 2 x 100mb Radio.
Our layer 2 would have a layer 3 core at each site (as now) which would allow for seperate subnets at remote site allowing AD sites an Services to function in the same way.
It's much easier to draw the logical network.
Why do I feel the need to defend my statement. It is after all my expert opinion based on my own experience of 20+ years.
Pete :-)