[kiwijamo]

Incorrect, they can have an assigned phone number and can do anything a normal SIM can do.

There are SIMs (either physical or eSIM) that do not have a phone number and/or has restrictions on what it can do. It's not the form itself that limits the functionality, it's the mobile network provider who decides what functionality each individual SIM has.

E.g. Mobile card payment devices may have a SIM that has no phone number and is data only with connection only permitted via a certain gateway to the payment provider.