FUA is used in packetization modes 1 and 2. By default, packetization mode is 0 (single NAL mode); if both sides agree on modes 1 or 2, you will usually see FU-A when the NAL exceeds the UDP MTU or the configured maximum packet size.
The packetization / depacketization level should receive NAL and, if necessary, generate FU-A, and upon reception, accept the FU-A series and collect the NAL for delivery to the decoder.
See RFC 3984 and RFC 3984bis (of which I am the author).
A B2BUA should not accept or offer a packetization mode that it is not ready for processing, although it may simply go through a proposal / response from another UA.
Also note that (if it is compatible with RFC 3984), the UA must support packetization mode 0, although it should not offer it on INVITE.
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