does the Apple Watch SE 2nd generation gps support sos calls

It depends:

Emergency SOS requires a cellular connection or Wi-Fi calling with an Internet connection from your Apple Watch or nearby iPhone.

Use Emergency SOS on your Apple Watch - Apple Support

Iffca wrote:

I did think that a cell phone might use a satellite connection for SOS. But I have to admit that it all seems magical to me.

Certain iPhones can send SOS texts over satellite. But, the Watch does not have that capability. At least not yet. It's definitely something to suggest to Apple:

Product Feedback - Apple

I suspect, though, if they ever do add it, it will make its appearence in the cellular watch.

“Any sufficiently advanced technology is indistinguishable from magic.” - Arthur C. Clarke's 3rd Law

All phones can contact emergency services even without celleur. However, Emergency SOS may not work and you would need to go to phone, dailpad, and call your emergency service number and it will work. I don't know if the same goes for Apple Watch.

12-ThreeFour wrote:

All phones can contact emergency services even without celleur.

This is not precisely correct. All celluar phones (in the U.S., at least) can make 911 calls even if they do not have an active plan. However, the phone must still be able to connect to the cellular network. No network, no call.

Certain iPhones can send SOS messages by satellite.

How so? Can your phone make a call without being connected to a network? How do you expect any device to make a call without being connected to a network? Magic?

Hopefully, you will never need to make that emergency call!