Peter,
I've looked through System Manager and cannot see a way to get a list of users that are unregistered. I've also looked through the System Manager User Management Web Servcies. Nothing that lets you get the status of a sip device.
You may want to see what Presence Server can provide.
That said, what looks like normal in your world?
If all you've got in your environment is deskphones within the 4-walls of the enterprise, then perhaps presence won't give you a bunch of false positives. However, if you've got mobile user devices that are used part time, you're bound to see a lot of noise.
How will multiple SIP devices per user affect your requirement? Or Dual registration of h.323 and SIP devices in CM6.3?
Tom