The closest thing to what you probably want is the Garmin Forerunner 945 LTE:
https://www.garmin.com/en-US/p/698632
Discontinued, but young for Garmin devices and still available if you're willing to pay irrational amounts of money. It doesn't make audio calls out, but can receive audio messages (to Bluetooth headphones) and send/receive "emergency" text messages either to the Garmin emergency response center (sends a helicopter to your location, if required) or by SMS with a few canned messages or tediously entered custom messages to to a predefined, pre-approved set of emergency contacts, as described here:
https://www.dcrainmaker.com/2021/06/garmin-forerunner-945-de...
I really would like calling too. There's a lot of daylight between I lost my phone and need to call a cab, and send a helicopter.
Right now I have an LTE smart watch, but the battery is optimistically about 24 hours( on a good day ).
I would pay an irrational amount of money for a watch that can make calls that has a very long battery life.