I asked whether calls could be made outside work hours & his response was that sometimes calls are unavoidable as it’s lockdown & childcare is an issue so he needs to take calls
Well, lockdown and all of the restrictions have thrown up a huge load of issues and complications for everybody else, so unless he's the one person that they haven't affected, I don't think that sounds problematic at all.
Loads of people have been working from home and had the sounds/sight of children and pets in the background when they've been on the phone or Zoom calls - most people seem to accept and understand this during a pandemic - but maybe they're able to be trusted, because they're not menial workers....
I've found in the past that, when managers/clients insist on what they perceive to be 'professional' practices - even if meaningless, not bothering anybody else and having no impact on your work whatsoever, people will tend to work to rule, be less productive overall and, in some instances, start to look elsewhere for employment/work as a direct result.
We were told that we weren't allowed to go on the internet any more during our lunch breaks, as our higher up 'betters' and the very few visitors we had might not realise it was our lunch break and think we were slacking when we should be working, as well as flagrantly eating sandwiches from a tub at the same time.
One of the top managers spent the entire day loudly doing all of her life admin and constantly phoning her fiance to nag him like he was a small child. We were all genuinely and visibly shocked on the very odd occasion when we heard her make a call and it was actually clearly work-related. Even one of the other managers commented, when told that she was 'working from home today' (this was many years before COVID) that it might be nice if she could sometimes 'work from work' occasionally.
But no, she would obviously be offended and feel threatened in her position as our superior if any of us could be seen eating and surfing news websites for half an hour when clearly on our lunch breaks....