Step 3: unfuck the SIP settings, then email both HR and their supervisor to throw them under the bus. Also covers your ass for step 4.
Step 4: Route the manager’s calls to a disconnected number. When they come knocking about their phone not working, tell them, “No, you should be able to dial out, unless someone changed the SIP trunk settings and didn’t tell me.”
SIP providers usually sell numbers in contiguous series for businesses. For example, if your company buys a block of 50 numbers, the SIP provider then allocates XXX-5100 to XXX-5150.
But since you’re keeping this strictly internal, you don’t have to worry about that.