I would like to add that a fairly new IP based analog FM Simulcast standard is evolving from the original design of the late Jim Dixon called AllStar and is available at
www.AllStarLink.org on the web. There are hundreds of systems in service from simple one Tx site with several voting receivers to 5 or 10 site full simulcast. Also see
www.allstarsimulcast.com by Joe Moskalski, KC2IRV who operates a 6 site system. There is also a Wiki with tons of useful information.
In addition, it is not necessary to always use high sites, as they tend to create excessive overlap, which is where timing issues really expose any faults. By using earth blockage, using ground level sites, a better simulcast can be created.
Hardware is readily available to use with MTR2000 or Quantars.