Galaxy Watch 7 in any way is the most advanced Samsung smartwatch. It offers all the possible features that put all efforts into replacing your smartphone on some occasions, and calling is one of them. Yes, you can make and receive calls using the Galaxy Watch 7 smartwatch. Now, when I say make & receive calls, then there are two ways to do it. First, you can buy a simple Wi-Fi-only model, and make calls by pairing it to the smartphone. In this way, your watch should always be connected to the paired smartphone.
Further, you can buy an eSIM variant of Galaxy Watch 7 to go smartphone-free. With an eSIM model, you can activate your number on a smartwatch, and then leave your smartphone at home. With a 4G LTE connection you are free to make calls and do other stuff. The only drawback is the eSIM variants are more expensive than the Wi-Fi-only variants. As per your budget, you can choose the best Galaxy Watch.
It also applies to the Galaxy Watch 7 Ultra. You can make and receive calls from Samsung’s most advanced smartwatch. For your information, the Watch Ultra model comes with an LTE-only model and skips the Wi-Fi-only variant. With your budget and to get some more health features, you can choose the Watch Ultra over the regular Watch 7.