@furythree, there's been a few threads on the topic.
It looks like the Samsung Galaxy Watch LTE is to be Telstra Exclusive
The Samsung 4G LTE watch is available from Samsung unlocked with XSA firmware. I currently am running my Gear S with its own number. I dont see any issue with changing the sim card ESN to the ESN that is in the watch when it arrives as it is only the identifier for the service.
Provisioning an eSIM is possible for iWatch, why is number sharing limited to iClones only? Any eSIM capable device should be able to use number sharing and/or eSIM. As stated above, this is cartel behaviour and anticompetitive. Apple users have had this for more than a year, what is preventing eSIM availability to all?