What to use to call from IVR - Dial() or transfer of call

hello, please advice. i have this dialplan:

[afterpressing8_tabrik]

exten=>8,1,Set(home="/var/lib/asterisk/sounds/custom")

same=>n,Answer()

same=>n,Wait(1)

same=>n,Read(digits,${home}/ivr_tabrik5)

same=>n,Wait(1)

same=>n,Set(CHANNEL(language)=en)

same=>n,Background(${home}/ivr_tabrik6)

same=>n,Saydigits(${digits})

same=>n,Wait(1)

same=>n,Background(${home}/ivr_tabrik7)

same=>n,Waitexten(3)

exten=>1,1,Dial(SIP/110)

exten=>2,1,NoOp()

what is better suit, Dial() application, or something else like transfering call? there is variable “digits”, which stores the tel number to which call should go.

i have only one SIP trunk, can it serve both in/out calling at once?