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:
With the Garmin emergency contacts system, you can set up arbitrary messages to send to your emergency contacts. One of mine is "I'm OK, but need you to come pick me up".
I would pay an irrational amount of money for a watch that can make calls that has a very long battery life.