The users cannot make audio or video calls either (not directly at least). However, you cannot record the audio messages like you can do on your phone.
You can exchange text messages, send audio files that are pre-recorded, video files and also documents from your computer. You can use it when you do not want to fetch your phone for every message that you get or when you are working on your laptop and need quick access to whatsapp. The main use of transferring Whatsapp to PC is to increase your level of comfort. Part 1: What is the use of the WhatsApp Desktop version? Part 6: How to save data while uninstalling Whatsapp?