I currently use Freeswitch 1.6.8-1 in production, and have some ISDN gateways sending SDP including T.38 for voice calls (not faxes). Calls are handled without problems by freeswitch.
I have another platform, with freeswitch 1.6.19 and same configuration.
However, voice calls received with SDP including t.38 are rejected with 488 INCOMPATIBLE_DESTINATION :
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_media.c:4028 sofia/internal_1/33183817938@gv-ics-prd-301 T38 REFUSE on request
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_media.c:4504 Audio Codec Compare [PCMA:8:8000:20:64000:1] ++++ is saved as a match
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_media.c:4365 Set telephone-event payload to 101@8000
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_media.c:3061 Set Codec sofia/internal_1/33183817938@gv-ics-prd-301 PCMA/8000 20 ms 160 samples 64000 bits 1 channels
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_codec.c:111 sofia/internal_1/33183817938@gv-ics-prd-301 Original read codec set to PCMA:8
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_media.c:4708 Set telephone-event payload to 101@8000
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_media.c:4767 sofia/internal_1/33183817938@gv-ics-prd-301 Set 2833 dtmf send payload to 101 recv payload to 101
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_media.c:4028 sofia/internal_1/33183817938@gv-ics-prd-301 T38 REFUSE on request
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_state_machine.c:603 (sofia/internal_1/33183817938@gv-ics-prd-301) State NEW
ba17b1eb-961d-43fe-b820-cb469a8f292d 2018-04-25 23:47:39.434491 [DEBUG] switch_core_state_machine.c:584 (sofia/internal_1/33183817938@gv-ics-prd-301) Running State Change CS_HANGUP (Cur 1 Tot 69)