The SMS forwarding is handled entirely within iMessage. Phone call forwarding works when all the devices are nearby, and they can handoff the audio streams bet

The SMS forwarding is handled entirely within iMessage. Phone call forwarding works when all the devices are nearby, and they can handoff the audio streams between themselves; but you can't pick up a phone call on your Mac if your phone is on the other side of the world/at the office/etc; the feature we're talking about here would not have this limitation.