Thanks for weighing in, Dev, and nice to meet you. Yes, we absolutely do use the smart JavaScript for displaying dynamic phone numbers on the dealer's *website*, which works wonderfully for a number of reasons, including those laid out here
Centuryinteractive: Unleashing the Future of Marketing Today
As far as Google Places goes, it's a best practice to set up the entry with the actual NAP (name, address, phone). Ok, then what?! The listing is established and calls start rolling in. This is the point when our clients swap the number to a local tracking number (i.e. after the Places entry has been created and validated).
We're getting past the point where businesses are just starting to set up their Places entry. Most already have. I'm asserting that the act of taking your existing Places entry and swapping in a local tracking number is a calculated risk many dealers have taken.
Of course, the world can change tomorrow, but so far, these dealers are pleased with the combined benefit of Google Places phone tracking and acceptable findability on the Map.
From a philosophical standpoint, I believe that Google's intention is to make sure you have a physical presence where you say you do. Since that is the case in these examples, we haven't seen any indication of a witch hunt if the phone number changes in Places.
An SEO specialist will never endorse the practice of putting a trackable phone number in Google Places, but I think it's okay to look at the dealer's operational needs in a balanced way (rather than isolating just SEO). As such, weighing the benefits of tracking calls from a significant lead source (Places) against the risks of upsetting Google is something that should be on the table for consideration.