sec8.2.6.2 Headers and Tags of RFC3261
If a request contained a To tag in the request, the To header field
in the response MUST equal that of the request.
However, if the To
header field in the request did not contain a tag, the URI in the To
header field in the response MUST equal the URI in the To header
field; additionally, the UAS MUST add a tag to the To header field in
the response (with the exception of the 100 (Trying) response, in
which a tag MAY be present). This serves to identify the UAS that is
responding, possibly resulting in a component of a dialog ID. The
same tag MUST be used for all responses to that request, both final
and provisional (again excepting the 100 (Trying)). Procedures for
the generation of tags are defined in Section 19.3.