I've just tried it: it works, but only with the speakers. There's no earpiece like on a smartphone.

My Lenovo Tab M11 incl. pen does not have a slot for SIM cards and does not support eSIM, so you can't make calls with it except via WhatsApp (internet telephony). However, there is a version of the Lenovo Tab M11 for SIM cards. I use the Samsung Tab Active 5 (8 inch) as my giant mobile phone. It is robust (but heavy) and has both pen, sim and eSIM, i.e. dual sim. The camera is good, but never comes close to the cameras on top mobile phones.