Its possible to make phone calls through Windows 10 through a linked phone and use of the relevant app.
There are three controls that configure app permissions to make phone calls.
The three privacy prefs for phone calls control computer wide access, account access, and app access respectively.
Tip: These prefs only affect Windows Store apps.
Desktop applications installed from the internet cannot be managed in this way.
The topmost setting configures if any accounts on the equipment are allowed to make phone calls.
If this setting is enabled, user accounts may switch on the feature if they wish.
This setting applies to all accounts on the equipment and requires administrative permissions to change.
The second setting configures if the current user account allows apps to make phone calls.
This setting only affects the current user account and doesnt require administrative privileges to change.
The bottom configs on the page allow you to grant apps permission to make calls on an app-by-app basis.