Zim, the wifi capability isn't enabled until you sign on for a dataplan.. which IMHO is bollocks.
To even make calls using VOIP would mean you would have to either be able to configure VOIP settings (from Primus, Vonage, whoever else offers VOIP), or buy a 'convenience package' from AT&T. It'll do whatever you want it to I imagine, just gotta keep tacking money onto the price tag