setup apple watch without iphone

In the current standing last update on this topic was four years ago...

has there been any change...

I have considerations to use multiple matches for field workers... as a unit device ergo no phones just LTE watches..

if I decide to go this route and there is a phone requirement what is the OLDEST (single) phone I can use for ALL independent watches to be initialized against? ( one phone 100~10000 watches )

Each watch will be in a independent group and have a unique phone number assigned to it..

The focus use is all field guys need is sms receipt and ability to call...

1~2oz is better than carrying charge packs and 10oz phones/bricks for "simple communication"...

I am posing this question as I am considering either Android or Apple watches looking at 100 units to start will possibly be ramping up to possiblt 10000 units by mid year 2024 for employees.

Note** If the answer is one iphone to one watch I can ensure the logistic fact android will get the business for this test group if successful they will have the market for the expanded 500+ locations worldwide.

The watches will be used standalone LTE once activated.

look forward to your answer.