I've been reading all this "dialer issue" stuff since the Gingerbread update. It seems to me there is no issue.
First, we all know that the Settings | About phone | Battery | Battery Use display has always been hit-or-miss. IOW, it doesn't display some things and it does display others. I've found no rhyme or reason why. The Mobile Hotspot comes to mind... never displayed, although a known battery resource hog. In my opinion, the only thing that changed with Gingerbread is that the Battery Use display has been changed to include the Dialer. Or the Dialer has been changed to report its percentage. I think it's been there the whole time, but simply never displayed before.
Also, about interpreting the Battery Use display, in total, here is my interpretation; the percentage you see is the percent of battery use of that item over time. Not the percent of battery (in mAh or Voltage) that has been used by the battery. I think this is where people get confused. We are looking at a comparison of two units of measure that do not directly relate to each other (i.e. percent of use compared to time.
For example: If we restart the phone, as soon as it comes up dial one call and hangup, wait 5 minutes, and look at the display, we may see that the Dialer program is showing a high percentage, lets say 30 percent, because it is the (almost) only thing that has occurred in the last 5 minutes, therefore it occupies a lot all of the percent of use. That does not mean that the Dialer is responsible for consuming 30 percent of our battery, generally. It only means that of all the processes that took place in the last 5 minutes, the dialer accounted for 30 percent of the total. That's only over the last 5 minutes! The total percentage shown will always add up to 100 percent whether it's been on battery for 5 minutes or 5 days. Or 1 minute.
As you continue to use your phone, sending texts, viewing videos, doing emails, watching NFL Mobile football, etc., but not making any more calls, if you check the Battery use an hour later the Dialer will be down to maybe 2 percent. That is because it now only accounts for 2 percent of the use over the last 1 hour. Nothing at all has changed with the Dialer app consumption. We are simply seeing it now compared to an hour of time rather than 5 minutes. But, even though the percentage has "dropped" from 30 percent to 2 percent, nothing has changed!
I believe the whole "Dialer" issue is not an issue at all. Simply a matter of now it is showing where before it didn't. And we have to interpret the percentage use display in regard to time, not voltage or mAh.
-Frank