This simplified version of the example callflow allows all users to dial any numbers. The dial plan and the voice route match any dialing.
In this case:
The callflow still needs the dial plan to perform number translations between numbers used in MS Teams and number formats supported by the IP Office. In this case, the dial plan strips the + from any numbers.
The callflow only requires a single voice route and PSTN usage for normal calls.
In theory, the emergency calls could use the same voice route and PSTN usage. However, using separate entries just for emergency calls means you can make future changes to the normal call routing without affecting emergency call routing.
In theory, you can configure this using the global dial plan, global voice routing policy and global emergency routing policy.