You don't understand.
If the cell is only serving you, your figures are correct. In real usage, and more so if everybody tries to use voip, umts (or hsdpa, which really is umts with a better modem) degrades. You won't get that upload.
What is so difficult to understand? Radio is simple: you have one medium and it has a maximum capacity. Whatever tricks you use, when the capacity is exhausted, that's it.
I am not comparing codecs, I am explaining the fundamental problem telcos have with sip over air.
The system is not financially tenable in the second case, especially if these users chose wasteful codecs (out of ignorance usually).
You don't have that problem with wires, because it is not a shared medium.