If you just have Naked ADSL then no, the Sky box isn't going to be able to phone home. Sky like to have a phone connection for all installs but it's not an absolute requirement.
If you have a VoIP connection with an ATA it can be connected so it will work.
Legion: Yeah it will work fine. Usually they will (or should) still install the phone jack whether your phoneline is live or not (in case you or a later customer gets a phone line). However as you've been told, it's only required for booking PPV programs. Without it, the interactive PPV part of your decoder will be disabled, and you will have to phone Sky TV to book programs. All normal viewing features work fine without it.
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coffeebaron: Just ask Sky to plug their box into your broadband connection.
Oh, maybe they don't have that feature yet.... hmmm
An issue that's been discussed a bit around here, dial home devices like Alarms, Sky boxes, medical devices, oh perhaps even home detention devices, etc. These are going to become big issues for these companies over the next few years.