We had major problems getting our first 900 system working with SIP. Are you sure you have the 3rd party sip license installed on the 900? Also for easiest installation, we made the username, and the password just the extension number in each (so you don't have to worry about all the other off characters). Once that is done, make sure that you have all of your polycom's information setup right (Link to download screenshots of the affected tabs
https://www.dropbox.com/sh/dva562exbtinrd3/HV3lZjHJCt ) These docs are per ESI support, and i just highlighted the areas. Once this is done, good luck, because our SIP phones lock up frequently. If we change the extension number and re register the phone with the new extension, it works fine. But when we try and change it back, it fails. You have to reset the phone system to make them come back up. It has to be a registry problem inside the ESI, but they are not saying anything right now.