There are apparently people who like to manage phone calls with their watches — beyond just seeing who’s calling and rejecting them. Skype now makes that easier with Android Wear devices.
With version 6.4 of Skype for Android, Android Wear users can accept or reject calls from their watches, and use voice-to-text to respond to chats. It’s not clear whether you can initiate calls or chats from your watch, and you certainly can’t carry on video calls — because Android Wear watches don’t have cameras.