Well, when I got an AT&T refurb as an early upgrade (this just happened on Dec 31st), I had my old iPhone's SIM card with me. I just plopped it in and it worked.
It came with a SIM already but as much as I tried to activate it with that one (and I really didn't know how because iTunes didn't give me any directions to) it wouldn't work. I'm sure that if I had an iPhone 3G plan currently I wouldn't have had to call AT&T so they could do whatever they needed.
I had the original iPhone plan because [insert here a REALLY LONG story about having an iPhone 3G and a lot of stuff happened], and then they sent me a text and email saying I had to go to the 3G plan and had to call them.